In the result, no fault can

Bench: The Tribunal The Revenue As Well As The Assessee, Filed An Appeal Against The Order Of The Commissioner Of 2009:Dhc:240-Db

Section 92 of the Act. We concur with the view of the Tribunal. According to us no substantial question of law arises for our consideration. Training Fee 12. As regards this issue in the assessment order it is noted that: the assessee in its return had claimed expenses towards training fee of its personnel under the personnel agreement dated