2014 (11) TMI 730

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.... the Respondent : Mr. Sanjay Bansal, Senior Advocate with Ms. Rajni Pal, Advocate ORDER Rajive Bhalla, J. (Oral) The Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, has forwarded the following question of law for an answer:- "Whether on the facts and in the circumstances of the case, the amount on account of cash incentive and duty draw back, though claimed but not receive....

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....o give direction to the Tribunal to refer the said question for opinion of this Court." The same question came up for consideration in [2011] 336 ITR 237 Commissioner of Income Tax vs. Manav Tolls (India) P. Ltd but was answered against the revenue. Counsel for the revenue is not in a position to distinguish the judgments or to raise any argument that would enable us to record an opinion to the....