2020 (2) TMI 1232

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.... Mr. Niraj Sheth I/b. Mr. Atul K. Jasani for Respondent. ORDER P.C.:- Heard learned counsel for the parties. 2. The Appeal pertains to the Assessment Year 2010-11. 3. The Appellant-Revenue has framed the following question as substantial question of law :- "a) Whether on the facts and in the circumstances of the case and in law, the Tribunal erred in allowing the dividend ....

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.... d) Whether on the facts and in circumstances of the case and in law, the Tribunal was justified in deleting the addition made by the Assessing Officer on account of loss from pension business ignoring the fact that income includes loss and that the income from pension fund does not form part of the total income of the assessee under section 10(23AAB) of Income Tax Act." 4. The learned c....