2015 (7) TMI 1127

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....dvocate For the Respondent : Perci 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 Rev....

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....are allowable and under section 37(1) of the Income-tax Act 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 a....

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....espect of the assessment year 1996-97 in case of the same respondent-assessee, the Revenue had preferred an appeal being Income Tax Appeal (L) No. 1889 of 2012 to this court from the order of the Tribunal raising an identical question. The identical question was dismissed by this court on February 26, 2013. This by following the decision of this court in Emirates Commercial Bank Ltd. (supra). We a....