2018 (2) TMI 2079

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.... Respondent ORDER 1. Heard. 2. This Appeal under Section 260A of the Income Tax Act, 1961 ("the Act" for short) challenges the order dated 2 December 2014 passed by the Income Tax Appellate Tribunal ("Tribunal" for short). This Appeal relates to the assessment year 2007-08. 3. The Revenue has urges the following questions of law for our consideration: 1. Whether on the facts a....

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.... year 2006-07 reported in Commissioner of Income Tax Vs. Black & Veatch Consulting (P.) Ltd. (2012)20 taxmann.com 727 (Bom.)  and by the decision of the Apex Court in Commissioner of Income Tax Vs. Yokogawa India Ltd. (2017)391 ITR 274. (b) In the above view, question 1 as proposed does not give rise to any substantial question of law. Thus, not entertained. 5. Regarding Question ....