2010 (1) TMI 22

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..... d the deduction – held that – deduction is allowed - 378 of 2005 - - - Dated:- 5-1-2010 - Petitioner Counsel:- Sc Hon'ble Rajes Kumar,J. Hon'ble Bala Krishna Narayana,J. This is an appeal under Section 260A of the Income Tax Act at the instance of the revenue wherein three questions have been raised. "Whether on the facts and in the circumstances of the case the Income Tax Appellat .....

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..... umstances of the case the Income Tax Appellate Tribunal was correct in law not upholding the Assessing Officer's action in making addition of Rs.56,31,821/- made on account of extra sales realization on additional free sales quota under "Incentive Scheme 1988", ignoring decision of the Hon'ble Supreme Court in the case of M/s. K.C.P. Limited vs. Commissioner of Income Tax reported in 245 ITR421?" .....

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