The following question of law is admitted, “Whether on the facts and in the circumstances of the case and in law, the Tribunal erred in deleting the payment made by the assessee to M/s. GESCO amounting to Rs. 20.00 crore towards vacating the premises treating it as revenue expenditure?”

Revenue has raised  addition question “Whether on the facts and in the circumstances of the case and in law, the Tribunal erred in concurring with the decision of CIT(A) while deleting the addition made by the Assessing Officer on NRI Mobilization expenses of Rs.3,38,53,896/-on the basis of decision of this Court in case of Emirates Commercial Bank Ltd, 262 ITR 55   ignoring that the facts of that case were entirely different from the present case, which have been ignored while deciding the issue. The Tribunal failed to follow the ratio in case of CIT v. Jansamparak Advertising & Marketing Pvt Ltd 56 taxmann.com 286 (Delhi) dated 11.3.2015?”

Following assesses orders dated 6.2.2019. CIT v. Hong Kong and Shanghai Banking Corpn. Ltd. [2019] 111 taxmann.com 284 (Bom.) (HC)  additional question was not considered.