2018 (2) TMI 1649

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....1. This Appeal under Section 260A of the Income Tax Act, 1961 ("the Act" for short) challenges the order dated 23 September 2014 passed by the Income Tax Appellate Tribunal ("Tribunal" for short). This Appeal relates to the assessment year 2008-09. 2. The Revenue has urged the following questions of law for our consideration: 1. Whether on the facts and circumstances and in law, the Tr....

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....nt and the Respondent and it includes Security Transaction Tax (STT) and service tax within its fold. The Assessing Officer was of the view that in the absence of deducting tax at source on the STT and service tax, the entire payment on the above account of Rs. 3,39,515/has to be disallowed under Section 40(a)(ia) of the Act. (c) Being aggrieved, the Revenue preferred an Appeal to the CIT(A). O....

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....ndicate the casual approach of the Revenue in failing to point out any error in the order of the CIT(A) which it has appealed against. The Tribunal made the following observation: " 11. Except relying upon the order passed by the AO the learned D.R. was unable to controvert the findings of the learned CIT(A). In other words, no material, whatsoever, was furnished before us to show that th....

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.... proposed does not give rise to any substantial question of law. Thus, not entertained. 4. Regarding Question 2: (a) Appeal is admitted on the substantial question of law at Sr.No.2 above. This as the Revenue's Appeal in respect of the same issue on earlier assessment year 2004-05 which has been relied upon by the impugned order has been admitted being Income Tax Appeal No. 6771 of 2010.....