2008 (10) TMI 709

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....1164/2008 1. The delay in re-filing is condoned. 2. This application stands disposed of. ITA 1164/2008 3. This appeal under section 260A of the Income-tax Act, 1961 (hereinafter referred to as the 'said Act') filed by the revenue is directed against the order 29-6-2007 passed by the Income-tax Appellate Tribunal in ITA 2878/Delhi/2004 pertaining to the assessment year 2000-01. 4. The ....

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....diture was of a revenue nature and, therefore, was allowable under section 37(1) of the said Act. 6. The revenue filed an appeal against the Tribunal's order for the assessment year 2001-02. The said appeal is numbered as ITA 173/2008. An identical question had arisen in that appeal pertaining to a similar expenditure of approximately ₹ 3.08 crores. While this Court, by an order dated 1....