2016 (12) TMI 1822

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....his Appeal under Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 22nd November, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 22nd November, 2013 relates to the Assessment Year 200607. 2 The Revenue urges the following question of law for our consideration: " Whether on the facts and in the circumstance of the case and i....

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....vt. Ltd., in ITXA No.1814 of 2013 rendered on 5th October, 2015; (iii) CIT v/s. Pedro Araldite Pvt. Ltd., ITAX No.1804 of 2013 rendered on 24th November, 2015; (iv) CIT v/s. M/s. Thyssen Krupp Industries Lt., ITXA No.2201 of 2013 rendered on 2nd December, 2015; (v) CIT v/s. Summit Diamond (India) Pvt. Ltd., ITXA No. 1647 of 2013 rendered on 11th July, 2016; (vi) CIT v/s. Alstom Projects In....