2018 (2) TMI 1942

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..... Sanjeev Kumar For the Respondent/s : Mr. Mr. Ajay Kumar Rastogi, Mr. Parijat Saurav ORAL JUDGMENT Rajendra Menon, In these appeals filed by the Revenue under Section 260A of the Income Tax Act, the ground for challenging the orders passed by the Income Tax Appellate Tribunal, Patna are with regard to grant of benefit to the assessee under Section 115JB of the Income Tax Act. In the deta .....

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..... of Section 115JB cannot be denied and in doing so, the learned Tribunal has not  committed any error and we find no substantial question of law, warranting reconsideration. That apart the deduction granted by the Tribunal which is also challenged in these appeals are based on due appreciation of the evidence and material that came on record and we see no perversity or illegality in the same w .....

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