2018 (3) TMI 1987

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... P.C. 1. This Appeal under Section 260-A of the Income Tax Act, 1961 (the Act) challenges the order dated 21st November, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 2007-08. 2. The Revenue has urged only the following re-framed question of law for our consideration : - (i) Whether on the facts and circumstances of the ca....