filed appeals before the Income Tax Appellate
Tribunal, Cochin (for short, the `ITAT'). All the appeals were
heard together and vide its order dated ... High Court in
the case of South Indian Bank Ltd. (supra), the ITAT dismissed
the appeal of the Revenue on this issue and also granted
2021/2010 2000-01 Whether the Income Tax Appellate Tribunal
(ITAT) was right in law in deleting the
addition ... respectively?
2045/2010 2001-02 1. Whether the Income Tax Appellate
Tribunal (ITAT) was right in law in deleting
the addition
revenue appeals against order of the Income Tax Appellate Tribunal
(ITAT) in ITA Nos. 5/Del/2009, 2063/Del/2009, 155/Del/2009 and
3083 ... following questions of law arise in the present appeals:
(1) Whether the ITAT erred in holding that royalty paid by the assessee
could be capitalized
assessee
Company preferred an appeal before the Income Tax Appellant
Tribunal (ITAT), which deliberated on the rival contentions of
the parties. The ITAT dismissed ... were admitted
on the following substantial question of law:
"Whether ITAT erred in deleting the addition of Rs.71,40,000/-
made
ought to have considered the fact that the
various decisions of the ITAT, Bangalore Bench relied upon by her, have not
been accepted ... Corporation of India (1988)
174 ITR 682 and the decision of the ITAT, Chennai Bench in the case of
Neyveli Lignite Corporation Ltd. Vs. ACIT
questions are sought to be raised by the revenue :
"a) Whether ITAT was correct in law in deleting the addition ... unexplained investment in excess/shortage of stock?
b) Whether order passed by ITAT is perverse in law and on facts
when it held that
passed by the Income Tax Appellate
Tribunal, Jodhpur Bench, Jodhpur ('the ITAT') in Appeal
No.210/JU/2010 relating to the assessment year ... seeks to maintain this appeal on the question as
to whether the ITAT has rightly affirmed the order dated 11.01.2010
whereby the Commissioner of Income
against the impugned order of the Income Tax
Appellate Tribunal (hereinafter called „ITAT‟) in Income Tax Appeal
No.1405/Del/2010 dated ... hereby deleted."
4. The Revenue appealed to the ITAT. The ITAT, at the request of the
Revenue, considered the following points
Appellate
Tribunal Bench 'A', Chandigarh (in short, "the ITAT) in ITA
No.503/CHD/2004 for the assessment year 1998-99, claiming ... following substantial questions of law:-
i) That whether the ITAT was justified in not
considering the retraction of the persons from their
earlier statement when
allow the appeal and set-aside the
order of the ITAT, Bangalore in ITA No.3432/Bang/2004
dated 06.07.2006 and confirm the order ... allow the appeal and set-aside the order passed by
the ITAT, Bangalore in ITA No.1404/Bang/2004 dated
26.04.2006 confirming the order
