TMI Blog2017 (12) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned judgment and order passed by the the High Court of Judicature [2016 (6) TMI 534 - BOMBAY HIGH COURT] whereby the High Court has dismissed the appeal preferred by the appellant herein only on the ground that the decision relied upon by the Tribunal i.e. in the case of Narang Overseas Pvt. Ltd., (2008 (2) TMI 817 - ITAT MUMBAI ) held that the same is capital in nature. We are of the consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DER Leave granted. Heard learned counsel for the parties and perused the impugned judgment and order dated 06.06.2016 passed by the the High Court of Judicature at Bombay in Income Tax Appeal No.2356 of 2013 whereby the High Court has dismissed the appeal preferred by the appellant herein only on the ground that the decision relied upon by the Tribunal i.e. in the case of Narang Overseas Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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