2023 (7) TMI 1472

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..... stion is covered in favour of the respondent/assessee, by the judgment of the Supreme Court in Taparia Tools Ltd. [ 2015 (3) TMI 853 - SUPREME COURT ] No interference is called for qua the impugned order which has been passed by the Tribunal, as no substantial question of law arises for consideration. - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE GIRISH KATHPALIA For the A .....

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..... note and appreciate that these amounts constituted income liable to be taxed in the assessment year under consideration? 4. Mr Assem Chawla, learned senior standing counsel, who appears on behalf of the appellant/revenue, informs us that the proposed question is covered in favour of the respondent/assessee, by the judgment of the Supreme Court in Taparia Tools Ltd. vs. Joint Commissioner of Incom .....

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