(1.) The Assessee is in appeal against an order dated 3 rd December, 2018 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 1904/Del/2015 for the Assessment Year (AY) 2010-11.
(2.) This appeal was admitted on 11th July, 2019 and the following question of law was framed for consideration:
(3.) Arguments were heard on that date and orders reserved. Background facts