(1.) This appeal is directed against the order dated 19.07.2012 passed by the Income Tax Appellate Tribunal in ITA No.3773/Del/2009 pertaining to the assessment year 2006-07.
(2.) The revenue was in appeal before the Appellate Tribunal on the following grounds: -
(3.) The Commissioner of Income Tax (Appeals) deleted the addition of Rs. 1,07,25,000/-. The Tribunal on different reasons has confirmed the deletion.