2014 (4) TMI 1114

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..... by the Income Tax Appellate Tribunal dated 25th February, 2011. The assessment year in question is 1995-1996. 2 The appeals of the revenue and the assessee have been disposed of by this common order. In delivering this common order, the Tribunal has, particularly, in relation to the questions of law raised in the appeal and considering that in paragraphs 21 and 22 of the order under challenge, fo .....

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..... the other questions, namely, the expenses in respect of the HRC Division being treated as Revenue in nature, it is considered that it is an incidental question to question 6.1 and, therefore, the answer given by the Division Bench in its order dated 20th November, 2012 covers the same. 4 In view of the fact that the controversy is covered fully by the Division Bench judgment referred by us and in .....

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