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2008 (2) TMI 398 - SCH - Income TaxWhether the assessee is entitled to deduction of Rs.1,16,89,327/- incurred as 'Issue Management Expenses' - Reading the judgments of the Tribunal and the High Court, we find that the assessee has succeeded only on the basis of 'Rule of Consistency'. In our view, the High Court should have examined the nature of the said expenses - In our view, substantial question of law did arise for determination - Consequently, the impugned judgment of the HC is set aside and the matter is remitted to HC
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