2018 (12) TMI 1844

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....: Shri Nitesh Joshi ORDER PER SANDEEP GOSAIN, JM: 1. This appeal by Assessee is directed against the order of the CIT(A)-3, Mumbai dated 28.04.2017 for the A.Y 2014-15,which in itself directed against the order passed by the Assessing Officer (for short A.O) under Sec. 143(3)of the IT Act, 1961. 2. At the very outset, we noticed that the Ld. CIT(A) had decided the grounds raised by the....

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....ent of ex-gratia amount to its employees. It is also observed by the Tribunal that the assessee has been extending incentives to employees for the proceeding years and the subsequent years also and the same is accepted by the Revenue. The Tribunal has also relied on the Judgment of this Court in the case of CIT Vs. Maina Ore Transport P. Ltd, reported in 324 ITR 100 and shahzada Nand and sons Vs. ....