2024 (2) TMI 1434

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..... f Ramaraju Surgical Cotton Mills [ 2007 (8) TMI 39 - SUPREME COURT] a later decision of the Hon ble Supreme Court and specifically referred to in the petitioner s submission before the Tribunal? - HELD THAT:- Identical question being inter parties have been decided today by this Court [ 2024 (2) TMI 1432 - CALCUTTA HIGH COURT] and both the questions have been answered against the assessee and in f .....

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..... Tribunal is erroneous casa being perverse in reversing the order of the C.I.T(A) on the basis of the decision of the Hon ble Supreme Court where the question for consideration was not allowability under Section 37(1) of the Act as was in the present case? II) Whether on the facts and in the circumstances of the case the order of the Tribunal was erroneous in not properly appreciating the decision .....

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