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1 - 6 of 6 (0.23 seconds)M/S.Super Spinning Mills Ltd vs The Assistant Commissioner Of ... on 24 July, 2013
Accordingly, the Tax Case Appeals stand dismissed. No costs. Consequently, connected miscellaneous petitions are closed.
Section 80IB in The Income Tax Act, 1961 [Entire Act]
Section 260A in The Income Tax Act, 1961 [Entire Act]
Section 5 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs M/S.Eastman Exports Global Clothing P. ... on 12 January, 2015
6. It is noted that the facts and circumstances based on which the present appeals had arisen are similar to those which had already been decided, by this Court, in the cases cited supra. Further, in a batch of cases in CIT Vs. Eastman Exports Global Clothing (P) Ltd. (2015) 229 Taxman 449/54 Taxmann.Com 408 (Madras), this court had followed the decision rendered in Velayudham Spinning Mills (P) Ltd vs. Assistant Commissioner of Income Tax, (2012) 21 taxmann.com 95 (Mad) and had decided the matter in favour of the assessee and against the Revenue. Taking note of the above said decisions, we are constrained to reject the present appeals filed by the Revenue. Thus, the substantial questions of law raised in the appeals are answered against the Revenue and in favour of the assessee, for the reasons stated above.
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