2012 (9) TMI 1267

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....opra ORDER We have heard Shri Shambhu Chopra, learned counsel appearing for the Income Tax Department. Shri Ashish Bansal appears for the respondent-assessee. This Income Tax Appeal, filed under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal dated 18.9.2008 relating to assessment year 2002-03, was admitted on the following question of law:....

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....d that the said amount can easily be said to be business expenses and it was incidental to the business of the assessee and that the expenses claimed were covered under the Act. In the light of that, no substantial question would arise in the appeal." The judgment in Commissioner of Income Tax II Kanpur v. M/s U.P. Financial Corpn. Kanpur (supra) was followed by this Court in Income Ta....