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The Commissioner Of Income Tax vs M/S.India Cements Ltd on 18 February, 2014

(v) As regards the fifth question of law in TCA No.188 of 2016, the learned counsel for the appellant/revenue submitted that having held that the reassessment was bad in law, the ITAT ought not to ____________ Page 9 of 32 https://www.mhc.tn.gov.in/judis ( Uploaded on: 19/09/2025 12:03:13 pm ) TCA Nos.187 & 188 of 2016 have confirmed the finding of CIT(A) on merits and relied upon the judgment of this Court in Rajam Chettiar Mahasivarathiri Kattalai v. Special CIT and Commr. of Agrl.
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