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| The Tax Publishers2020 TaxPub(DT) 1437 (SC) : (2020) 270 TAXMAN 0019 INCOME TAX ACT, 1961
Section 261 Section 37
Where the Department preferred SLP to appeal against the judgment of Bombay High Court in CIT-LTU v. M/s Reliance Industries Ltd. [ITA No. 1056 of 2016, dt. 30-1-2019] : 2019 TaxPub(DT) 1418 (Bom-HC), whereby the High Court held that the entire issue was based on the appreciation of facts and both the appellate authorities had concurrently held that there was sufficent evidence justifying the payments made to the consultant, and AO other than relying upon the statement of service provider recorded in search, which was retracted thereafter, had no independent material to make the disallowance, thus, no question of law arose in the instant appeal, the Supreme Court granted leave to the department to appeal thereagainst.
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Appeal (Supreme Court) - Special leave petition - Payment of consultant -
Department preferred SLP to appeal against the judgment of Bombay High Court in CIT-LTU v. M/s Reliance Industries Ltd. [ITA No. 1056 of 2016, dt. 30-1-2019] : 2019 TaxPub(DT) 1418 (Bom-HC), whereby the High Court held that the entire issue was based on the appreciation of facts and both the appellate authorities had concurrently held that there was sufficent evidence justifying the payments made to the consultant, and AO other than relying upon the statement of service provider recorded in search, which was retracted thereafter, had no independent material to make the disallowance, thus, no question of law arose in the instant appeal.Held: The Supreme Court granted leave to the department to appeal thereagainst.
REFERRED :
FAVOUR : Leave granted.
A.Y. :
IN THE SUPREME COURT OF INDIA
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