2019 (11) TMI 103

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....an Deshpande And Ms. Alisha Pinto for the Respondent. ORDER P.C. : Heard. 2. These appeals challenge the common order dated 6 June 2016 passed by the Income Tax Appellate Tribunal (Tribunal). The impugned order, inter alia, disposed of the appeals for the assessment years 2007-08 and 2008-09. Thus, the two appeals. 3. The Revenue has urged the following identical questions of law in....

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....nged" used in section 80IA(10) to impose burden on A.O. to prove tax avoidance before invoking section 80IA(10) of the Act when bare reading of the provision does not impose such burden of proving tax avoidance on A.O.?" 4. Regarding Question (a) : It is an agreed position between the parties that the issue raised herein stands concluded in favour of the Respondent- assessee by the order of ....