2022 (6) TMI 1376

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....the Revenue : Shri J.K. Lenka, SR (DR). ORDER PER ARUN KHAPODIA, AM This is a miscellaneous application filed by the revenue against the order dated 28.4.2017 of the Tribunal in ITA No.358/CTK/2014 for A.Y. 2007-08. 2. In M.A., the revenue has submitted that in respect of addition made by invoking the provisions of section 40(a)(ia) of the Act, the Tribunal had followed the decision of....

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.... dated 2.7.2014. It was the submission that the Tribunal had decided the assessee's appeal on 28.4.2017 and only after that on 3.5.2012, the decision in the case Palam Gas Services (supra) was rendered by the Hon'ble Supreme Court. It was the submission that outset the M.A. is liable to be dismissed insofar as the fact that the Hon'ble Supreme Court has rejected the SLP filed against the decision ....