2015 (10) TMI 256

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....te i/b Padma Divakar For The Respondent : Mr. A.K. Jasani, Advocate JUDGMENT : Both these appeals under Section 260A of the Income Tax Act, 1961 (the 'Act') have been filed by the revenue against the common impugned order dated 16 January 2013 of the Income Tax Appellate Tribunal (the 'Tribunal'). The impugned order allowed the respondent-assessee's appeals for the Assessme....

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....been incurred for employees without appreciating that the CBDT Circular No.8 of 2005 categorically states that sub section (2) is an extension of subsection (1) of section 115JB of the Act?" 3. The learned Counsel for the parties jointly state that identical appeals filed by the revenue from the common impugned order in respect of other parties to this Court being Income Tax Appeal Nos. 1818/2013....