Subramaniam Thanu, Chennai vs Dcit, Centralcircle-2(2), Chennai on 13 March, 2024
40-43/Chny/23
and circumstances of the case and respectfully following the judgement of
the Hon'ble Supreme Court in the case of CIT v. Jai Laxmi Rice Mills
(supra), the judgement of the Hon'ble Telangana High Court in the case
of Srinivasa Reddy Reddeppagari v. JCIT (supra), the decisions of
Chennai Benches of ITAT in the case of T. Shiju v. JCIT (supra), in the
case of Smt. S.B. Patil v. JCIT (supra), the decision of the Delhi Benches
of ITAT in the case of Anglican India Consultancy Pvt. Ltd. v. Addl.