2012 (10) TMI 1072

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..... and (C) in the present tax appeal are being considered by this Court in case of this very assessee in Tax Appeal No.1883 of 2010. 2. Counsel for the assessee also pointed out that question (B) is similar to one, which this Court declined to entertain in Tax Appeal No.1883 of 2010. He further submitted that in the present case, the assessee had produced additional material. The Tribunal, without e .....

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..... ppeal is admitted for consideration of following questions only:- "(a) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in disallowing Rs. 1,33,99,935/- paid to M/s. Gharda Chemicals Ltd. under section 40A(2)(b) of the I.T. Act, 1961? (b) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the interest .....

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