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TMI Blog2014 (7) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... r. J. B. Mishra ORDER P.C. 1 Having heard Mr.Sridharan, learned Senior Counsel appearing for the Appellant/ Assessee and Mr.Jetly, learned counsel appearing for the Respondent/ Revenue and perusing the interim order passed by the Tribunal impugned in this Appeal we are of the opinion that the Appeal deserves to be admitted on the following substantial question of law:- (a) Whether in the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied upon. Further, no opportunity was given to explain certain services which have been availed off and which have close connection, according to the Assessee, with the business activities. It is not as if the expenses are picked up and in relation to the services to such an extent that there is no document or no explanation. 4. Even if the Revenue may be saying that services referred are those ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest of justice would be served if the Appeal is allowed by modifying the order of the Tribunal. The Appellant/ Assessee, therefore, would not be required to deposit a sum of Rs. 3.83 crores in cash. However, the Appellant/ Assessee shall deposit a sum of Rs. 1.25 crores in cash and furnish a bank guarantee of any nationalized bank for the balance sum, to the satisfaction of the Commissioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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