2015 (10) TMI 2466

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..... appeal under Section 260A of the Income Tax Act, 1961 (the 'Act') challenges the order dated 31 January 2013 passed by the Income Tax Appellate Tribunal (the 'Tribunal'). The Assessment Year involved is A.Y. 200607. 2. The revenue has urged following questions of law for our consideration: "1) Whether on the facts and the circumstances of the case and in law, the Tribunal was jus .....

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..... ar 200809. In the above view the impugned order holds the disallowance has to be made on reasonable basis and not on application of Rule 8D of the Income Tax Rules for the subject Assessment Year 200607. 4. It is an agreed position between the parties that the issues arising herein stands concluded by the decision of this Court in Godrej & Boyce Mfg. Co. Ltd. (supra) and the same has been followe .....

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