2017 (7) TMI 139

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....nt ORDER Per Court The Revenue assailed the order of the Tribunal upholding the order of the Commissioner. 2 The appeal relates to the Assessment Year 2005-2006. 3 The learned counsel for the appellant submits that the appeal involves following substantial questions of law : "6.1 Whether in law, and on facts, the Tribunal was right in coming to the conclusion that the amount clai....

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....ion. The Assessee is only entitled for 1/5 amortized amount. The Assessing Officer has rightly considered the said aspect. According to the learned counsel, the provisions of Section 35D had been misread by the Tribunal and the Commissioner. 5 The learned counsel for the Assessee submits that for the preceding Assessment Year, the same figure has been accepted by the Revenue. The said order has....