COMMISSIONER OF INCOME TAX Vs. HEALTH INDIA TPA SERVICES P. LTD
LAWS(BOM)-2017-1-303
HIGH COURT OF BOMBAY
Decided on January 13,2017

COMMISSIONER OF INCOME TAX Appellant
VERSUS
Health India Tpa Services P. Ltd Respondents

JUDGEMENT

M.S.SANKLECHA,J. - (1.) This Appeal under section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 21st February, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 200910.
(2.) The Revenue urges the following substantial question of law for our consideration : (i) Whether on the facts and circumstances of the case, the Tribunal was correct in law in deleting the disallowance made under section 40(a)(ia) of the Income Tax Act, 1961?
(3.) The impugned order of the Tribunal dismissed the Revenue's appeal before it by following its order dated 22nd February, 2013 in the respondent assessee's own case for Assessment Year 2008-09.;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.