2014 (5) TMI 237

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..... of 2012 - -
Income Tax
Hon'ble Rajes Kumar And Hon'ble Shashi Kant,JJ. For the Appellant : Swapnil Kumar,Subham Agrawal For the Respondent : S.C.,B Agrawal,S. Chopra ORDER Heard Sri Subham Agrawal appearing on behalf of the appellant and Sri Shambhu Chopra, appearing on behalf of the respondent. These are six Income Tax Appeals under Section 260 A of the Income Tax Act relatin .....

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..... f law in as much as the findings recorded by the Tribunal are not based on any material on record and have been reached merely on ipse dixit and without any basis; and that further hire charges could not be converted as interest within the meaning of Interest under Interest Tax Act, 1974." All the questions are co-related to each-other and raises the dispute whether the hire charges received by t .....

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