2015 (7) TMI 1127

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.... Pardiwalla, Senior Advocate, with Niraj Sheth, Rushabh Mahesh Sheth, Pooja Batra, Advocates, instructed by M. S. Bodhanwalla and Co. JUDGMENT 1. These appeals by the Revenue challenges the common order dated March 22, 2013, passed by the Income-tax Appellate Tribunal (the "Tribunal") disposing of the cross appeals filed by the assessee as well as the Revenue before it for the assessment years ....

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....t without appreciating the fact that the travelling expenses are incurred on travelling of head office personnel who have travelled to various Indian branches and they are not employees of the Indian Branch." 4. So far as question No. 1 is concerned, it is agreed position between the parties that the issue arising herein stands covered against the Revenue and in favour of the assessee by virtue o....