2012 (3) TMI 617

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....the contention raised by the appellant-Revenue in this appeal, which pertains to assessment year 2006-07 and arises out the order dated 8.7.2011 passed by the Income Tax Appellate Tribunal in the case of DLF Commercial Developers Ltd. It is interesting to note that the Revenue in the grounds of appeal has pleaded that the concept of deferred income is alien to the Income Tax Act, 1961. The Tribun....