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The Tamilnadu Road Development Co.Ltd vs The Deputy Commissioner Of Income Tax on 5 January, 2021
cites
Section 260A in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs M/S.Chettinad Logistics Pvt. Ltd on 13 March, 2017
The said case was decided in favour of the
assessee and against the Revenue and in doing so, we
have followed the decision of the Hon'ble Division
Bench of this Court in the case of CIT Vs. Chettinad
Logistics Pvt. Ltd. [reported in (2017) 80
Taxmann.com 221]. This decision would come to the
5/8
https://www.mhc.tn.gov.in/judis/
TCA.No.485 of 2020
aid and assistance of the assessee.
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