TMI Blog2009 (4) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... r the rival parties. Perused appeal. 2. By this appeal, the following questions of law are sought to be raised by the appellant- Revenue: (A) Whether on the facts and on in the circumstances of the case and law, the I.T.A.T. is right in directing the A.O. to tax the dividend income on net basis? (B) Whether on the facts and in the circumstances of the case and law, the ITAT is right ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of assessee itself in ITA No.629/Mum/2003. The said order has been accepted by the Revenue. In this view of the matter, the said question cannot be said to be a substantial question of law. 4. So far question-C is concerned the same is covered by the judgment of this Court in the case of C.I.T. v. Narendra D. Desai, (2008) 214 CTR 190. 5. In the above view of the matter, no substan ..... X X X X Extracts X X X X X X X X Extracts X X X X
|