JHANSI DEVELOPMENT AUTHORITY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The present income tax appeal under Section 260 A of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') has been filed by the assessee against the order dated 24.05.2013 of the Income Tax Appellate Tribunal, Agra Bench, Agra for the assessment year 2009-10.

(2.) The above appeal was admitted on the following two questions of law:-

(3.) However, during the course of hearing we have framed an additional question as below:-