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

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).
Madras High Court Cites 7 - Cited by 6 - Full Document

Hexaware Technologies Ltd vs Assistant Commissioner Of Income Tax, ... on 29 March, 2022

4. Ms.Premalatha, who takes notice for the Revenue, states that the law as proposed by Ms.Vardini Karthick is correct and therefore, the Court may quash and set aside the notices, but keep open liberty of the Revenue to re-ignite the notices in case the Apex Court interferes with the order and judgment of the Bombay High Court in Hexaware Technologies (supra).
Bombay High Court Cites 78 - Cited by 0 - K R Shriram - Full Document

Ram Narayan Sah vs The Union Of India Through Intelligence ... on 30 June, 2016

We further note that aforesaid decision of the Hon'ble Telangana High Court has been followed not only by the Hon'ble Bombay High Court, but also by the Hon'ble Gauhati High Court in the case of Ram Narayan Sah v. Union of India reported in 163 taxmann.com 478, and the Hon'ble Punjab & Haryana High Court in the case of Jatinder Singh Bhangu v. Union of India reported in 165 ITA Nos.2849/Chny/2025 (AY 2018-19) Mr. Gunasekaran Karpagam.
Patna High Court Cites 16 - Cited by 0 - G Prasad - Full Document
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