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TMI Blog2019 (11) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... at the amount paid to an institute for running a school at Satna in Madhya Pradesh, was not hit by Section 40A(9) as it was in the nature of reimbursement of expenditure. This by following the decision of this Court in CIT vs. Glaxo Smithkline Pharmaceuticals Ltd. [ 2012 (3) TMI 565 - BOMBAY HIGH COURT] and Apex Court s decision in Kennametal (I) Ltd., v/s. CIT [ 2013 (2) TMI 627 - SC ORDER] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This Appeal under Section 260-A of the Income Tax Act, 1961 (the Act), challenges the order dated 16th May, 2016, passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 16th May, 2016 is in respect of Assessment Year 2005-06. 2 Revenue urges the following questions of law, for our consideration: (a) Whether on the facts and in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on between the parties that the issue arising herein stands concluded against the Revenue and in favour of the Respondent-Assessee by the decision of this Court in CIT v/s M/s. Prism Cement Ltd., (Income Tax Appeal No. 1868 of 2014) rendered on 4th April, 2017. The aforesaid appeal was from the order of the Tribunal, disposing of the Appeal for the Assessment Year 2003-04. (ii) No d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) as proposed does not give rise to any substantial question of law. Thus, not entertained. 4 Appeal admitted on the substantial question of law at (a). 5 Registry is directed to communicate copy of this order to the Tribunal. This would enable the Tribunal to keep papers and proceedings relating to the present appeal available, to be produced when sought for by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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