2015 (1) TMI 1438

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.... Sameer Dalal for respondent. P.C. By this appeal filed by the revenue under section 260A of the Income Tax Act, 1961, (the "Act") challenges the order dated 20th Mach, 2012 passed by the Income Tax Appellate Tribunal (the "tribunal") for the Assessment Year 2007-08. 2. The appellant revenue have formulated the following questions of law for consideration of this court : "(1) Whether on t....

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.... 2012 dismissed the revenue's appeal inter alia recording as under : "4. At the time of hearing both the parties have agreed that this issue is squarely covered in favour of the assessee by the decision of the Hon'ble Jurisdictional High Court in CIT Vs. Institute of Banking Personnel Selection (2003) 264 ITR 110 (Bom.)." 4. Mr. Malhotra learned counsel for the Revenue submits that al....