2016 (9) TMI 345

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..... jmani, Advocate, Shri Raman Deep Modi For The Department : Mr. S.S.Negi, JCIT-DR, AAR, ND, Mr. Arvind Kumar, DCIT ORAL RULING (By Sirpurkar J) The applicants herein have raised their common questions. At the outset, it is pointed out that the first question which is an identical question is disposed of by this Authority in its judgment of dated 26th July, 2011 in the case of same assessee. The .....

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..... sist from disposing of these applications. 3. We do not agree with the Department's contention. There will be no point in unnecessarily keeping these applications without any reason. If the Department so chooses, it could challenge these rulings as per the procedure laid down by law. The applications are allowed. 4. The answer to question No. 1 is in the affirmative and it is held that it is not .....

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