2016 (1) TMI 1487

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....re are two issues sought to be projected by the Revenue in this appeal under Section 260A of the Act against the decision dated 17th June, 2015 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No.6292/Del/2013 for the Assessment Year ('AY') 2010-11. The said issues read as under: "a. Whether on the facts and circumstances of the case, the ITAT is justified in law in deleting disallowa....

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....urt in Commissioner of Income Tax-II v. M. L. Outsourcing Services (P) Ltd. (2014) 271 CTR 553 (Del) for AY 2007-08. The ITAT has, in fact, followed the said decision while deciding the question in favour of the Assessee. It is stated that the Revenue has gone in an appeal against the said decision to the Supreme Court and the said appeal is pending. Consequently, the Court declines to frame a que....