2015 (2) TMI 1163

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..... [2015 (11) TMI 868 - BOMBAY HIGH COURT] - Decided in favour of assessee - INCOME TAX APPEAL NO. 395 OF 2013 - - - Dated:- 18-2-2015 - M.S. SANKLECHA G.S. KULKARNI, JJ. Mr. N.N. Singh, Advocate for Appellant. Mr. Mandar Vaidya, Adocate for Respondent. JUDGEMENT 1. This appeal under Section 260A of the Income Tax Act, 1961 (the 'Act') filed by revenue challenging .....

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..... Employees do not fulfill all the conditions laid down in Rule 2BA r.w.s. 10(10C) of the I.T. Act, 1961? (B) Whether or not, partial satisfaction of Rule 2BA of the I.T. Rules, 1962 would entitle an assessee to relief under Section 10(10C)? 3. The impugned order of the Tribunal dismissed the revenue's appeal by following its decision in Vijay Ganpatrao Patil rendered on 29 August 2012. T .....

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