2016 (8) TMI 1177

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..... Dileep Shivpuri, Sr. Standing Counsel with Sh. Sanjay Kumar, Jr. Standing Counsel, For the Respondent : Sh. A.K. Singh, Advocate O R D E R C.M. APPL.26603/2016 (for condonation of delay) in ITA 462/2016 C.M. APPL.30634/2016 (for condonation of delay) in ITA 635/2016 For the reasons mentioned in the application, the delay is condoned. The applications are accordingly disposed of. ITA 462/2016 .....

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..... question urged is with respect to the service charges agreed but not shown during the year under consideration. On this, we notice that the principle of consistency was applied. Furthermore, this Court had in a previous order refused to frame a question of law (in Commissioner of Income Tax-I v. Bose Corporation India Pvt. Ltd. ITA 304/2013, (decided on 12.07.2013). No question of law arises. The .....

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