2018 (6) TMI 1748

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ising herein stands concluded against the Revenue and in favour of the appellant assessee by the decision of this Court in Stock Holding Corporation of India Ltd. Vs. N.C.Tiwari, Commissioner of Income Tax and Ors.[ 2014 (11) TMI 899 - BOMBAY HIGH COURT ] The substantial question of law is answered in the negative i.e. in favour of the appellant assessee and against the respondent reven .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... intimation under section 143(1)(a) of the Act (29.3.1990)? [2] It is agreed position between the parties that the issue arising herein stands concluded against the Revenue and in favour of the appellant assessee by the decision of this Court in Stock Holding Corporation of India Ltd. Vs. N.C.Tiwari, Commissioner of Income Tax and Ors., reported in (2015) 373 ITR 282 (Bom). [3] In the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X