2017 (4) TMI 1475

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....he Respondent. P.C:­ This appeal under Section 260­A of the Income Tax Act, 1961 ("the Act") challenges the order dated 9 May 2014 passed by the Income Tax Appellate Tribunal ("Tribunal"). The impugned order is a common order disposing of appeals for the Assessment Years 2000­-01, 2003­-04 and 2004-­05. This appeal relates to the impugned order to the extent it disposed o....

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....ce of Rs. 18,34,062/­ reimbursed by the Company to an institute established for running a school at Satna without appreciating the fact that running of school is not a business activity of the Company and that the payment is hit by the provisions of Section 40A(9) of the IT Act, 1961?" 3. Regarding Q.(2): (i) As pointed out above, the impugned order is common order passed for the A....