COMMISSIONER OF INCOME TAX-I Vs. RAKESH GUPTA

JUDGEMENT

(1.) THE appellant has raised the following substantial questions of law: -

(2.) QUESTIONS (ii) (iii) and (iv) are admittedly covered by a judgement of the Division Bench of this Court dated 18.12.2014 titled as Commissioner of Income Tax -I, Ludhiana Vs M/s. Eastman Impex (ITA -350 -2013). The questions are answered against the appellant/department. The appeal as far as these questions are concerned is, therefore, dismissed.

(3.) THE appeal is accordingly dismissed.