2018 (9) TMI 2021

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..... sessee? Whether the Income Tax Appellate Tribunal was right in deleting addition made by the Assessing Officer by applying Rule 8D(2)(ii) of the Income Tax Rules, 1962? No substantial question of law on the third aspect which relates to the provisions for retirement benefit of employees in view of the findings of the Commissioner of Income Tax (Appeals) which has been affirmed by the Incom .....

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..... Tribunal was right in deleting addition made by the Assessing Officer by applying Rule 8D(2)(ii) of the Income Tax Rules, 1962? However, we are not inclined to frame any substantial question of law on the third aspect which relates to the provisions for retirement benefit of employees in view of the findings of the Commissioner of Income Tax (Appeals) which has been affirmed by the Income Tax .....

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