2020 (1) TMI 1143

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....ARDIWALA 1 This Tax Appeal under Section 260A of the Income Tax Act, 1961 [for short, 'the Act, 1961'] is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal 'C' Bench, Ahmedabad dated 4th July 2019 in the ITA No.2006/Ahd/2016 for A.Y. 201213. 2 The Revenue has proposed the following two questions as the substantial questio....

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....urt to go into the question of disallowance of the interest amount, yet we are not inclined to go into such question. 5 So far as the question No.2[B], as proposed by the Revenue, is concerned, we take notice of the findings recorded by the Tribunal as contained in para 13.1 of the impugned order. Para 13.1 reads thus: "As regards professional fees component of Rs. 21,98,169/- disputed by the ....