2017 (3) TMI 1861

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..... lf of Mr. R.B. Mathur. Order Issue is covered by the decision of this court in Income Tax Appeal No. 278/2011 (Commissioner of Income Tax, V/s Jaipur Vidyut Nigam Ltd.) decided on 6th January 2014 wherein it has been held as under:- "We have considered the arguments advanced by the learned counsel for the revenue and have also gone through the impugned orders. In our view no substantial questi .....

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..... nnot be disallowed under Section 43B of the I.T. Act or under Section 36(1)(va) of the Act. In fact in the above matters one of the party is same as in the present appeals, therefore, the issue is no more res-integra in the light of judgments of this Court referred to supra and, in our view, no substantial question of law arises out of the impugned orders of the ITAT, which may require attention o .....

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