- (1.) The revenue challenges order dated 23.8.2013 passed by the Income Tax Appellate Tribunal, Delhi Bench 'B', New Delhi (hereinafter referred to as the "ITAT").
(2.) Counsel for the revenue submits that the amendment to Section 40(a)(ia) introduced by Finance Act, 2010, (hereinafter referred to as the "Act") with effect from 1.4.2010, is not applicable to the present case as the dispute, in hand, pertains to assessment year 2005-06. The impugned order is without jurisdiction and may, therefore, be set aside.
(3.) We have heard counsel for the revenue, perused the impugned order as well as the substantial questions of law framed.;