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Whether on the facts and in the circumstances of the case, the Tribunal was correct in holding that the excess amount received by the assessee on reimbursement received from MIs. Symantec Corpo­ration, USA on account of assets purchased and used by the assessee for the work towards the payee company as 'capital receipts' as against the stand of the Assessing Officer that it was 'income from other sources' ?

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Sec. 260A of Income Tax Act, 1961—Appeal- When the Commissioner of Income-tax (Appeals) allowed the assessee's appeal, no appeal was preferred before the Division Bench of this court, questioning the correctness of the order passed by the Tribunal, had an appeal been preferred, the Revenue could have taken a stand before the Commissioner of Income-tax (Appeals) that the decisions of the Tribunal have not been accepted by the Department and not attained finality and since no such stand was taken, it is clear that the deci­sions have been accepted by the Department, thus, the Revenue cannot maintain this appeal - CIT V/s SUTHERLAND GLOBAL SERVICES PVT. LTD. - [2020] 426 ITR 499 (MAD)