2008 (8) TMI 790

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..... -tax Appellate Tribunal, Bangalore Bench, in I.T.A. No. 48/Bang/03, dated April 8, 2004. Though several questions are raised by the appellant in the appeal memo during the course of arguments, it is brought to our notice that the question of law framed in the appeal memo required to be reframed. Accordingly, we reframe the question of law as hereunder: "(1) Whether the appellant is entitled to .....

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..... he assessee on the ground that such expenditure amounts to bribe. The order passed by the Assessing Officer was challenged before the Commission of Income-tax (Appeals) which appeal came to be dismissed. Against which the assessee filed an appeal before the Income-tax Appellate Tribunal, which appeal has been allowed. Against the divergent findings, the present appeal is filed by the Revenue. We .....

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..... h the findings of the Assessing Officer, he contends when no such material was placed before the Assessing Officer to show that it was an expenditure really incurred to conduct the raid and whether so much amount was required for conducting the raid has to be examined, Since such material is not placed before the Assessing Officer, we are of the opinion that an opportunity should be given to the a .....

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