2019 (6) TMI 1005

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....one ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. This Tax Appeal under Section 260A of the Income Tax Act, 1961 (for short "the Act, 1961") is at the instance of the Assessee and is directed against the order passed by the Appellate Tribunal, Ahmedabad "D" Bench dated 10.07.2018 in ITA No.1327/Ahd/2018 for the Assessment Year 2014-15. 2. The following questions have been p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th in which the salaries are paid?" 3. The Tribunal in its impugned order has placed reliance on the decision of this Court in the case of CIT vs. Gujarat State Road Transport Corporation 265 CTR 64 and has observed as under : "4. Aggrieved assessee filed appeal before the ld. CIT(A). The ld. CIT(A) has confirmed the disallowance after placing reliance on the decision of jurisdictional....