2017 (4) TMI 1475

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..... venue in respect of A.Y. 2000 -01 and 2004 -05, to this Court an identical question as raised herein was raised therein by the Revenue. We have today, by a separate order, dismissed the Revenue's appeal on this very issue in the above two appeals. Therefore, for the reasons recorded in our order passed today, Question(2) as proposed does not give rise to any substantial question of law. Thu .....

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..... e Income Tax Appellate Tribunal ( Tribunal ). The impugned order is a common order disposing of appeals for the Assessment Years 2000 -01, 2003 -04 and 2004- 05. This appeal relates to the impugned order to the extent it disposed of the appeal relating to Assessment Year 2003- 04. 2. The Revenue urges the following substantial questions of law for our consideration: (1) Whether on the fact .....

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..... of the Company and that the payment is hit by the provisions of Section 40A(9) of the IT Act, 1961? 3. Regarding Q.(2): (i) As pointed out above, the impugned order is common order passed for the Assessment Years 2000 -01, 2003- 04 and 2004 -05. In the two appeals filed by the Revenue in respect of A.Y. 2000- 01 and 2004- 05, being Income Tax Appeal Nos. 1798 and 1870 of 2014, to this Cour .....

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