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Documents citing Chillies Export House Ltd. vs Commissioner Of Income Tax High Court Of ... on 6 November, 1997

All India Insurance Pensioners ... vs On Corp Ward 9(1) Che/, Chennai on 7 January, 2026

8. We note that on this legal issue there are divergent views expressed by different Hon'ble High Courts. However, it is noted that on this issue the Hon'ble jurisdictional High Court i.e. Madras High Court (Division Bench) in Mark Studio India (P.) Ltd. (supra) has expressed its view in favour of the assessee, and has concurred with the view on this issue as held by the Hon'ble Bombay High Court in the case of Hexaware Technologies (supra).
Income Tax Appellate Tribunal - Chennai Cites 20 - Cited by 0 - Full Document

Haricharan Rathore,Ashok Nagar vs Income Tax Officer,Ashok Nagar, Ashok ... on 21 January, 2026

9. We note that on this legal issue there are divergent views expressed by different Hon‟ble High Courts. However, it is noted that on this issue the Hon‟ble jurisdictional High Court i.e. Madras High Court (Division Bench) in Mark Studio India (P.) Ltd. (supra) has expressed its view in favour of the assessee, and has concurred with the view on this issue as held by the Hon‟ble Bombay High Court in the case of Hexaware Technologies (supra).
Income Tax Appellate Tribunal - Agra Cites 26 - Cited by 0 - Full Document

Badariprasad,Guna vs Income Tax Officer Guna, Guna on 21 January, 2026

9. We note that on this legal issue there are divergent views expressed by different Hon'ble High Courts. However, it is noted that on this issue the Hon'ble jurisdictional High Court i.e. Madras High Court (Division Bench) in Mark Studio India (P.) Ltd. (supra) has expressed its view in favour of the assessee, and has concurred with the view on this issue as held by the Hon'ble Bombay High Court in the case of Hexaware Technologies (supra).
Income Tax Appellate Tribunal - Agra Cites 26 - Cited by 0 - Full Document

Sri Andal Agencies,Viruthunagar vs Ito, Ward 3, Virudhnagar, Virdhunagar on 4 December, 2025

8. We note that on this legal issue there are divergent views expressed by different Hon'ble High Courts. However, it is noted that on this issue the Hon'ble jurisdictional High Court i.e. Madras High Court (Division Bench) in Mark Studio India (P.) Ltd. (supra) has expressed their view in favour of the assessee, by concurring with the Hon'ble Bombay High Court in the case of Hexaware Technologies (supra). And further it is noted that similar view in favour of assessee has been taken by Hon'ble ITA No.2146/Chny/2025 (AY 2018-19) Sri Andal Agencies :: 6 ::
Income Tax Appellate Tribunal - Chennai Cites 19 - Cited by 0 - Full Document

Nazia Amreen,Vaniyambadi vs Ito, Ward-3,, Vellore on 4 December, 2025

8. We note that on this legal issue there are divergent views expressed by different Hon'ble High Courts. However, it is noted that on this issue the Hon'ble jurisdictional High Court i.e. Madras High Court (Division Bench) in Mark Studio India (P.) Ltd. (supra) has expressed their view in favour of the assessee, by concurring with the Hon'ble Bombay High Court in the case of Hexaware Technologies (supra).
Income Tax Appellate Tribunal - Chennai Cites 20 - Cited by 0 - Full Document

Indian Medical Association College Of ... vs Ito, Ncw22(1), Chennai on 4 December, 2025

8. We note that on this legal issue there are divergent views expressed by different Hon'ble High Courts. However, it is noted that on this issue the Hon'ble jurisdictional High Court i.e. Madras High Court (Division Bench) in Mark Studio India (P.) Ltd. (supra) has expressed their view in favour of the assessee, by concurring with the Hon'ble Bombay High Court in the case of Hexaware Technologies (supra).
Income Tax Appellate Tribunal - Chennai Cites 23 - Cited by 0 - Full Document

Shankar Sangeetha,Chennai vs Ito, Ncw-22(4), Chennai on 4 December, 2025

8. We note that on this legal issue there are divergent views expressed by different Hon'ble High Courts. However, it is noted that on this issue the Hon'ble jurisdictional High Court i.e. Madras High Court (Division Bench) in Mark Studio India (P.) Ltd. (supra) has expressed its view in favour of the assessee, and has concurred with the view on this issue as held by the Hon'ble Bombay High Court in the case of Hexaware ITA Nos.2637 & 2638/Chny/2025 (AY 2018-19) Shankar Sangeetha.
Income Tax Appellate Tribunal - Chennai Cites 21 - Cited by 0 - Full Document

Mr. Siva Kumar Dhanapal,Tiruvallur vs Ito, Ward-1,, Tiruvallur on 4 December, 2025

8. We note that on this legal issue there are divergent views expressed by different Hon'ble High Courts. However, it is noted that on this issue the Hon'ble jurisdictional High Court i.e. Madras High Court (Division Bench) in Mark Studio India (P.) Ltd. (supra) has expressed its view in favour of the assessee, and has concurred with the view on this issue as held by the Hon'ble Bombay High Court in the case of Hexaware Technologies (supra).
Income Tax Appellate Tribunal - Chennai Cites 20 - Cited by 0 - Full Document
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