2018 (3) TMI 1991

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..... l Jasani, Advocate ORDER P.C: 1 This Appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 21st November, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 200607. 2 The Revenue has urged only the following reframed question of law for our consideration : "i) Whether on the facts and circu .....

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..... nue. It is also an agreed position between the Counsel that the issue of reimbursement of expenses is now in similar circumstances been held to be not chargeable to tax by the Apex Court in Director of Income Tax Vs. A.P. Moller Maersk A/S,392 ITR 186. 4 In the above view, the question of law as proposed being academic, does not give rise to any substantial question of law. Therefore, not enterta .....

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