2015 (11) TMI 1212

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..... on 260A of the Income Tax Act, 1961 ('Act') by the Revenue against the impugned order dated 9th September 2002 passed by the Income Tax Appellate Tribunal ('ITAT') in TDS No. 2/Del/95 for the financial year 1992-93. 2. By an order dated 12th October 2004 the Court admitted the appeal and framed the following question for consideration: "Whether the Income-Tax Appellate Tribunal .....

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..... benefit derived by the employee from the Assessee. The AO did not agree and added the above sum of TDS to the Assessee's income. 4. Against the above order, the Assessee went in appeal before the CIT (A). The CIT (A) accepted the Assessee's submission and deleted the additions made by the AO. Aggrieved by the above order, the Revenue filed an appeal before the ITAT. 5. By the impugned o .....

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