TMI Blog2020 (2) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... ,61,920.65 paid to Al Azhar Trading Company, Dubai and ₹ 1,78,676.00 paid to Kirloskar Middle East FZE (KMEF) by invoking the provisions of Explanation 1 to Section 37 of the Income Tax Act, 1961 ?. B. Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in holding that the payment of ₹ 87,61,920.65 paid to Al Azhar Trading Company, Dubai and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee. 2 This Appeal has been preferred by the Appellant/ Assessee under section 260A of the Income Tax Act 1961 against the order dated 21.10.2016 passed by the Income Tax Appellate Tribunal, Pune Bench A , Pune in Income Tax Appeal No. 689/PN/2010 for the assessment year 2002-2003. 3 Let the Appeal be admitted on the following substantial questions of law : A. Whether on the facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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