2019 (9) TMI 473

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mr. A. K. Jasani, for the Respondent in both the Appeals. P.C: These two Appeals Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 31st May, 2016 passed by the Income Tax Appellate Tribunal (the Tribunal). The common impugned order dated 31st May, 2016 is in respect of Assessment Year 2009-10 and 2010-11 respectively. Thus, the two appeals. 2. Revenue urge....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orporate guarantees. This by following the decision dated 29th April, 2016 of its coordinate bench in respect of the same Respondent-Assessee. In fact, the impugned order extracts substantially from the order dated 29th April, 2016. The Revenue has not been able to show any challenge to the above order dated 29th April, 2016 of the Tribunal before this Court; (ii) We find that th....