2015 (2) TMI 1263

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....RDER This Appeal under Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 3rd July, 2012 passed by the Income Tax Appellate Tribunal (the Tribunal) for the Assessment Year 2007-08. 2 The Revenue press the following questions of law for our consideration: "(a) Whether on the facts and in the circumstances of the case and in law, the Tribunal is justified in restoring....

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....of the impugned order without appreciating that the above decision in the case of Goetze (India) Ltd. was rendered by the ITAT, Delhi Bench on completely distinguishable set of facts, peculiar to the said case?" 3 So far as Question (a) is concerned, we find that the Tribunal has merely followed the decision of this Court in Godrej & Boyce Manufacturing Co. Ltd. v/s. DCIT 328 ITR 81, directing th....