2007 (8) TMI 278

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..... for the respondent. 2. A return was filed by the assessee without including therein cash compensatory support amounting to Rs. 65,61,640. The cash compensatory support is hereinafter referred to as the "CSS" for short. This non-inclusion was based upon a decision of a Special Bench of the Income-tax Appellate Tribunal, Delhi in the case of Gedore Tools India Private Limited v. IAC reported in [19 .....

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..... the appellate authority has been upheld by the Tribunal. 5. The Revenue has challenged the Tribunal's order in this appeal under section 260A of the Income-tax Act, alleging that the following questions of law are involved. "(a) Whether, on the facts and in the circumstances of the case, the hon'ble Tribunal was legally justified in upholding the order of the Commissioner of Income-tax (Appeals .....

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