TMI Blog2012 (11) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... I 27 - SUPREME COURT] followed. - SPECIAL LEAVE TO APPEAL (CIVIL) NO. 30327 OF 2008, S.L.P. (C) No. 28209 OF 2008, CIVIL APPEAL NOS. 5997 & 5998 OF 2012 - - - Dated:- 23-8-2012 - S.H. KAPADIA AND MADAN B. LOKUR, JJ. A.S. Chandhiok, Rajiv Dutta, Asha G. Nair, Gurpreet S. Parwanda, Ms. Monika Tyagi and B.V. Balaram Das for the Petitioner. K.V. Mohan, R.K. Raghavan and Rauf Rahim fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Deepak Verma, J. - Shri M.V. Seshachala for the appellants. 2. Heard on admission. Records perused. 3. Both the appeals have been preferred by the revenue under section 260-A of the Income-tax Act, 1961 (hereinafter referred to as 'the Act' for brevity) against the common order dated 13.7.2007 passed by the Income-tax Appellate Tribunal Bangalore, in revenues ITA.Nos.460 and 461/Bang/2006 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therein, the Court came to the conclusion that both the questions are to be answered against the revenue and in favour of the assessee. It was further held that revenue has to accept the payment of ESI, PF etc., paid by the assessee and give the deductions of that amount in favour of the assesses as claimed by it in its return. 6. In the light of the aforesaid judgment, it cannot be disputed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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