TMI Blog2008 (10) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... though served. The aforesaid Appeal is admitted on the following substantial questions of law:- (i) Whether on the facts and in the circumstances of the case and in law the Tribunal flawed in approving the reassessment notice dated 02.05.2002 issued under Section 148 read with Section 147 of the Act? (ii) Whether on the facts and in the circumstances of the case and in law, the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and therefore, the benefit accruing from the stock options is assessable as perquisites defined under Section 17(2) (iii) of the Act? (v) Whether on the facts and in the circumstances of the case and in law, the Tribunal misdirected itself in holding that decision of the Apex Court in CIT v. INFOSYS TECHNOLOGIES LTD. (2008) 297 ITR 167 is distinguishable and not applicable to the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 234C of the Act? (ix) Whether on the facts and in the circumstances of the case and in law, the Tribunal s order dated 28.3.2008 is perverse, contrary to weight of evidence adduced by the Appellant and founded on irrelevant considerations and therefore, all its conclusions, findings and holdings are vitiated and plagued by infirmities inasmuch as no person acting judicially and properly i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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