2015 (11) TMI 1753

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..... Harsha Devani And Mr. A. G. Uraizee JJ. For the Appellant(s) : Mr KM Parikh, Advocate ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1 The appellant Revenue in this appeal under section 260A of the Income Tax Act, 1961 [hereinafter referred to as 'the Act'] has challenged the order dated 13th March, 2015 passed by the Income Tax Appellate Tribunal, Ahmedabad .....

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..... o take effect from 1st April, 2010 and will accordingly, apply in relation to the assessment year 2010-11 and subsequent years? 2 The assessment year is 2005-06 and the relevant accounting period is the previous year 2004-05. It is an admitted position that the controversy involved in the present case stands concluded by a decision of this Court in Tax Appeal No.493 of 2003 and allied appeals .....

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