2012 (9) TMI 1097

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For The Respondent : Ms. Aarti Vissanji with A.K. Jasani P.C. :- 1. Although two questions of law are raised by the revenue in this appeal, counsel for the revenue fairly states that second question does not arise out of the order of the ITAT. The first question raised by the revenue in this appeal reads thus :- "Whether on the facts and in the circumstances of the case, the Tribunal, in....