2002 (4) TMI 42 - HC - Income Tax

Extract:
.......e had not been pressed. Since the contention of disallowance was not pressed, the same has not been dealt with by the Tribunal. Hence, the question sought to be raised does not arise from the judgment of the Tribunal. For reasons stated above, we do not find any merit in this appeal. The appeal is thus dismissed in limine with no order as to costs.