2015 (1) TMI 1373

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..... Commissioner, which was later on affirmed by the Hon’ble jurisdictional High Court (2013 (1) TMI 955 - BOMBAY HIGH COURT). Thus, the ground raised by the Revenue that the Department has challenged the order of the Tribunal is automatically answered, therefore, the appeal of the Revenue is dismissed. - ITA NO.6425/Mum/2012 - - - Dated:- 20-1-2015 - Shri Joginder Singh, Judicial Member, And Shri .....

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..... ibunal has been affirmed by Hon ble Bombay High Court vide order dated 15/01/2012 (ITA (L) No.1242 of 2012). The copy of the order from Hon ble High Court was placed on record by the ld. Counsel. This factual matrix was not controverted by Shri Love Kumar, ld. DR, however, he advanced his arguments which are identical to the ground raised. 2.1. We have considered the rival submissions and perus .....

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