COMMISSIONER OF INCOME TAX Vs. ICICI BANK LTD

JUDGEMENT

(1.) This appeal by the revenue under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the said Act) is directed against the order dated 27/8/2010 of the Income Tax Appellate Tribunal (hereinafter referred to as the "Tribunal") relating to assessment year 1996-97.

(2.) Being aggrieved by the Order dated 27/8/2010 the appellant has raised the following substantial question of law for consideration by this Court:

(3.) The appeal is admitted on the above question. At the instance and request of the Advocates for the appellant and the respondent the appeal is taken up for final disposal.