PRINCIPAL COMMISSIONER OF INCOME TAX,BHUBANESWAR vs. INDUSTRIAL DEVELOPMENT CORPORATION OF ORISSA LTD.

In the result, the appeal stands disposed of in terms of

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 260- A of the Income tax Act, 1961 (hereinafter referred to as the 'Act') being aggrieved by the order passed by the Income-tax Appellate Tribunal, Bengaluru, in ITA.No.813/Bang/2011 dated 30.03.2016. 2. The appeal was admitted by this Court to consider the following substantial questions of law:- 1. "Whether on the facts and in the circumstances