2012 (10) TMI 1219

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1. Although five questions of law are raised by the Revenue in this appeal, counsel for the Revenue states that question (a) does not arise out of the order of the Income Tax Appellate Tribunal. Hence, question (a) cannot be entertained. 2. As regards question (c) is concerned, counsel for the Revenue fairly states that the decision of the Income Tax Appellate Tribunal in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... facts and in the circumstances of the case and in law the Tribunal was justified in deleting the disallowance made by the Assessing Officer of ₹ 1,12,762/claimed by the assessee company as temple expenses ? (ii) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in deleting the disallowance made by the Assessing Officer of ₹ 40,07 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X