2020 (1) TMI 625

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2. By this appeal under section 260A of the Income Tax Act, 1961, the Appellant has challenged the order dated 9 September 2016 passed by the Income Tax Appellate Tribunal. 3. This appeal pertains to the assessment year 2008-09. 4. The Appellant- Revenue has raised various questions of law in the appeal memo, however, question of law No.4(1), in our opinion, would suffice as the questions of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Income Tax (Appeals) confirmed the decision of the Assessing Officer, however, the Tribunal held in favour of the Respondent- Assessee holding that the claim of the Assessee was allowable. 6. The decision of the Supreme Court in the case of S.A.Builders Ltd. v. Commissioner of Income Tax (Appeals), Chandigarh  (2007) 158 Taxman 74 (SC) holds the field on the issue of the assessee not bein....