2017 (12) TMI 1870

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.....C:­ This Appeal under Section 260­A of the Income Tax Act, 1961 (the Act), challenges the order dated 27th May, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 27th May, 2014, is in respect of Assessment Year 2009­-10. 2 Revenue urges the following questions of law, for our consideration: "(a) Whether on the facts and in the circumstance ....

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....qua­non before invoking Rule 8D(2) of the Income Tax Rules. It is also an agreed position that it is so, in view of the decision of the Supreme Court in Godrej & Boyce Manufacturing Co. Ltd., v/s. DCIT 394 ITR 449. Thus, no fault can be found with the impugned order. (b) In the above view, Question No.1 does not give rise to any substantial question of law. Thus not entertained. 4 Reg. Quest....