2019 (2) TMI 531

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....: Mr. P. C. Tripathi i/by Raj Darak ORDER P.C.: 1. Revenue is in the appeal against the judgment of the Income Tax Appellate Tribunal ("the Tribunal" for short) dated 13.8.2015 raising following questions for our consideration:- "(i) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in deleting the disallowance of Rs. 39,79,354/- of ....

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....art of the project development expenses, considering as a capital expenditure against the assessee's claim of the expenditure being revenue in nature. We notice that identical question had come up for consideration before the Tribunal in case of this very assessee for earlier assessment year 2008-09. The Tribunal had held the issue in favour of the assessee. In the present impugned judgment al....