2017 (3) TMI 1738

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 27th February, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order relates to Assessment Years 20092010. 2. The Revenue has urged the following substantial question of law for our consideration: "(i) Whether on the facts and in the circumstances of the case and in law, the Tribu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....such claim?" 3. Regarding question no.(i): (a) Mr. Kotangale, the learned counsel appearing for the Revenue very fairly states that the issue arising herein stands concluded against the Revenue and in favour of the respondentassessee. This by the decision of this Court in Director of Income Tax (Exemption) Mumbai v/s. M/s. G.D. Birla Medical Research and Educational Foundation (Income Tax Appeal....