AdvertisementPCIT Vs DBM Geotechnics And Construction Pvt. Ltd. (Bombay High Court) The Bombay High Court considered an appeal filed by the Revenue under Section 260A of the Income-tax Act, 1961 challenging the order dated 12 May 2023 passed by the Income Tax Appellate Tribunal (ITAT), Mumbai Bench, which had dismissed the Revenue’s appeal against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] for Assessment Year 2012-13. The Revenue proposed substantial questions of law concerning the deletion of subcontract charges amounting to Rs.15,37,38,561/- paid to M/s. Naftogasz (India) Pvt.