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TCA.No.736 of 2013 In the High Court of Judicature at Madras Dated : 21.8.2019 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal No.736 of 2013 The Commissioner of Income Tax, Chennai ...Appellant Vs M/s.Chettinad Quartz Products Pvt. Ltd. (now merged with Chettinad Morimura Semiconductor Material Pvt. Ltd.), Padur, Kancheepuram District-603013. ...Respondent APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 23.7.2012 made in ITA.No.1180/Mds/2012 on the file of the Income Tax Appellate Tribunal, Chennai 'B' Bench for the assessment year 2007-08.