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2024 (12) TMI 1554

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..... Easha Kadian, JSCs. For the Respondent : Mr. Nageswar Rao, Mr. Parth and Mr. Pratik Rath, Advs. ORDER 1. These appeals have been preferred challenging the decision of the Income Tax Appellate Tribunal, Tribunal dated 24 February 2020 [ITA 211/2022] and 18 May 2020 [ITA 67/2022] and which had placed reliance upon the respondent-assessee's own case in Assessment Year A.Y. 2010-11 while arriving a .....

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..... ad approached the Tribunal which had come to pass orders in its favour and directed the deletion of adjustment of AMP. 4. Identical issues were being considered in ITA 67/2022 pertaining to AY 2015-16. These appeals came to be admitted on 15 May 2024 on the following questions of law:- "(a) Whether the Income Tax Appellate Tribunal ["ITAT"] was justified on facts and in law in deleting addition .....

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..... his Court in the case of the respondent-assessee itself in Deputy Commissioner of Income Tax-5(2) v. Casio India Company ITA 828/2019 decided on 13 September 2019 and where we had held as follows:- "The Revenue has preferred the present appeal to assail the order dated 24.01.2019 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 8060/Del/2018 preferred by the respondent for the asses .....

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