2017 (3) TMI 1676

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....7 - -<br>Income Tax<br>Mr. S. Ravindra Bhat And Mr. Najmi Waziri JJ. For the Appellant : Mr. Ruchir Bhatia, Adv. For the Respondent : Mr. Sanat Kapoor, Adv. ORDER The Revenue is in appeal against ....

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....of Income Tax [2015] 378 ITR 33 (Delhi). Therefore, since the ITAT followed the ruling of this Court, and there was no tax imposition income, there could not have been any disallowance under Section ....