2015 (9) TMI 1396

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..... se of Kotak Mahindra Old Mutual Life Insurance Ltd (2011 (11) TMI 497 - ITAT MUMBAI ) for Assessment year 2006-07 and restored the issue to the Assessing Officer for fresh determination. Mr.Kotangale learned counsel for the revenue very fairly states that the appeal filed from the order of the Tribunal in case of Kotak Mahindra Old Mutual Life Insurance Ltd (2015 (10) TMI 82 - BOMBAY HIGH COURT ) .....

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..... e revenue has urged in these appeals the following common questions of law for our consideration: (A) Whether on the facts and in the circumstances of the case and in law the Hon'ble Income Tax Appellate Tribunal was justified in law in holding that Fringe Benefits cannot arise when the expenditure is incurred on non-employees without appreciating that the deeming provisions of section 11 .....

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..... Ltd (Income Tax Appeal No.63/MUM/2010) for Assessment year 2006-07 and restored the issue to the Assessing Officer for fresh determination. Mr.Kotangale learned counsel for the revenue very fairly states that the appeal filed from the order of the Tribunal in case of Kotak Mahindra Old Mutual Life Insurance Ltd (supra) by the revenue to this Court being Income Tax Appeal No.674 of 2012 was dismis .....

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