TMI Blog2008 (4) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 for the assessment years 2001-2002 and 2000-2001 respectively. 4. The grievance of the revenue is that proviso appended to section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 assessee as claimed by it in its return. 6. In the light of the aforesaid judgment, it cannot be disputed that the questions have already been answered by the aforesaid judgment, which would hold good eve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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