2014 (8) TMI 1263

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....t : Mr. Suresh Kumar. For the Respondent : Mr. P. J. Pardiwalla, Senior Advocate a/w Mr. A. K. Jasani. ORDER P.C.: This Appeal under Section 260­A of the Income Tax Act, 1961 challenges the order passed by the Income Tax Appellate Tribunal, Mumbai Bench dated 30th November 2011. That order was passed in Income Tax Appeal No. 6018/Mum/2009 and Income Tax Appeal No. 5902/Mu....

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....d as dividend. For these reasons, the Tribunal's order requires further scrutiny and this Appeal deserves to be admitted. 3 We are not in agreement with Mr. Suresh Kumar because assuming without admitting as it is not conceded by the Assessee that inter­corporate deposit could be brought in within this clause, yet, the Tribunal's findings of fact at paragraph no.11.4 of the order un....