COMMISSIONER OF INCOME TAX Vs. ORIENT EXPRESS

JUDGEMENT

(1.) Aggrieved by the order passed by the Tribunal in dismissing the appeal filed by it, the appellant/Revenue is before this Court by filing the present appeal by raising the following questions of law :-

(2.) The facts, in a nutshell, are as hereunder :-

(3.) Aggrieved by the said order, the assessee preferred appeal before the CIT (Appeals), who by order dated 10.5.13, allowed the appeal filed by the assessee. The relevant portion of the order of CIT (Appeals), is extracted hereunder, for better clarity :-