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Principal Commissioner Of Income Tax vs M/S. Gxs India Technology Centre Pvt. ... on 29 June, 2018
cites
Section 260A in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
C.I.T., Central-Iii, N.Delhi vs Hcl Technologies Ltd. on 24 April, 2018
5. The relevant portion of the judgment of the
Hon'ble Supreme Court in the case of HCL
Technologies Ltd. (supra), is quoted below for ready
reference:-
The Commissioner Of Income Tax vs M/S. Tata Elxsi Ltd on 30 August, 2011
6. This Court in ITA No.536/2015 C/w ITA
No.537/2015 delivered on 25.06.2018
(Prl. Commissioner of Income Tax & Anr. Vs.
M/s. Softbrands India Pvt. Ltd.,) has held that in
these type of cases, unless an ex-facie perversity in the
findings of the learned Income Tax Appellate Tribunal is
established by the appellant, the appeal at the instance
of an assessee or the Revenue under Section 260-A of
the Act is not maintainable and the relevant portion of
the said judgment is quoted below for ready reference:
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