COMMISSIONER OF INCOME TAX Vs. CELLO PLAST

JUDGEMENT

(1.) This appeal by the revenue under Section 260(A) of the Income Tax Act, 1961 (hereinafter referred to as the "said Act") challenges the order dated 19/1/2010 passed by the Income Tax Appellate Tribunal (hereinafter referred to as the "Tribunal") in ITA No. 2200 of 2009 relating to the assessment year 2006-07.

(2.) The appeal is admitted on the following substantial questions of law:-

(3.) The respondent assessee had filed its return of income inter alia seeking a deduction of an expenditure of Rs. 1.37 lacs on the ground that the same was incurred towards the legal and professional charges.