2015 (12) TMI 968

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..... ese appeals under Section 260A of the Income Tax Act, 1961 ('Act') against the order dated 19th December 2014 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA Nos. 210/Del/2012 and 498/Del/2012 for the Assessment Years ('AYs') 2007-08 and 2008-09, the first question projected by the Revenue is whether the ITAT has erred in deleting disallowance of Rs. 2,77,62,022 made by the Assessing O .....

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..... ible one. It is also consistent with the decision of this Court in DIT v. Pan Alfa Auto Elektrik Ltd. [2014] 272 ITR 117 (Del) and the decision dated 29th May 2015 in ITA 325 of 2014 (CIT v. M/s. Grup ISM). Consequently, this Court finds no substantial question arises for determination on this issue. 4. The second issue sought to be projected is whether the payments could have been made by the As .....

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