ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX

Appeal is allowed as above

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

194C nor under section 194I, the Tribunal, by relying solely upon its earlier decision in I.T.A No.461/2013, confirmed the order of CIT Appeals and dismissed the appeal. Thus, the assessee has preferred this appeal on the following substantial questions of law: (1) Whether the Tribunal is correct in law and in the facts of the case in confirming the disallowance