2023 (3) TMI 51

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Rucha Vaidya i/b Ms.Farzeen Khambatta, Advocate for respondent. JUDGMENT PER DHIRAJ SINGH THAKUR, J. 1. This appeal under section 260A of the Income Tax Act, 1961 ('the Act') has been preferred against the order dated 28th July 2017 passed by the Income Tax Appellate Tribunal, Pune ("Tribunal"), relevant to the assessment year 2011-12, whereby, the appeal of the revenue has been dismisse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0.06.2000 relied by the assessee has been subsequently withdrawn through Circular No.10/2005 dated 16.12.2005? (iv) Whether on the facts and in the circumstances of the case and in law, the ITAT, Pune has erred in relying on the decision of Container Corporation of India Ltd. Vs. ACIT (2012) 346 ITR 140 (Delhi)? (v) Whether on the facts and in the circumstances of the case and in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation dated 23rd June 2000 followed by Circular No.10 of 2005 dated 16^th December 2005. 4. A similar claim was also denied to the assessee for the year 2009-10, for similar reasons. The Tribunal, in reference to the assessment year 2009-10, allowed the appeal of the assessee by placing reliance upon the judgment in the case of Assistant Commissioner of Income-tax Vs. JWC Logistics Park P. Ltd.....