2019 (10) TMI 1557

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.... 1. This appeal under Section 260A of the Income Tax Act, 1961 (Act) challenges the order dated 20th May, 2016 passed by the Income Tax Appellate Tribunal (Tribunal). This appeal relates to Assessment Year 2010-11. 2. The Revenue urges the following two questions of law for our consideration :- (a) Whether on the facts and circumstances of the case and in law, the Tribunal is correct in holdin....

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....erein was a subject matter of consideration by this Court in Commissioner of Income Tax Vs. Shri Kulswami Co-op. Credit Society Ltd. (Income Tax Appeal No.1682 of 2014, decided on 20th March, 2017) wherein identical issues raised by the Revenue were not entertained. This as it did not give rise to any substantial question of law. (b) It is pertinent to note that the impugned order of the Tribuna....