2014 (2) TMI 1154

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..... S. T. M. Pavalan (Judicial Member).- This appeal filed by the assessee is directed against the order of the learned Commissioner of Income-tax (Appeals)-20, Mumbai, dated September 16, 2013 for the assessment year 2010-11. 2. In this appeal, the main ground "B" raised by the assessee relates to the decision of the learned Commissioner of Income-tax (Appeals) in confirming the order of the Asses .....

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..... h sides and perused the material on record, it is pertinent to mention that the decision of the hon'ble apex court in the case of Rolta India Ltd. [2011] 330 ITR 470 (SC) has been passed on January 7, 2011. However, during the relevant assessment year under consideration, the law on this point has been governed by the decision of the hon'ble apex court in the case of CIT v. Kwality Biscuit .....

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