cites: 66283715

Learned Senior Advocate for the respondent/assessee submitted that the issue involved in the present appeal is squarely covered in favour of the assessee in the light of the decisions of the Hon'ble Supreme Court in Commissioner of Income Tax vs. Madhur Housing & Development Co., 401 ITR 152 (SC); Commissioner of Income-Tax vs. Ankitech P. Ltd., (2012) 340 ITR 14 (Delhi); Commissioner of Income Tax, Chennai vs. Checkpoint Apparel Labelling 2 Solutions (India) Ltd., (2020) 120 taxmann.com 125 (Madras) and Mahimananda Mishra vs. Assistant Commissioner of Income-Tax, (2023) 455 ITR 449 (Orissa). Copies of the said decisions have been handed over to the learned Advocate for the appellant department. He seeks time to go through the same.

Income Tax Appellate Tribunal - Indore Cites 1 - Cited by 20 - Full Document

Learned Senior Advocate for the respondent/assessee submitted that the issue involved in the present appeal is squarely covered in favour of the assessee in the light of the decisions of the Hon'ble Supreme Court in Commissioner of Income Tax vs. Madhur Housing & Development Co., 401 ITR 152 (SC); Commissioner of Income-Tax vs. Ankitech P. Ltd., (2012) 340 ITR 14 (Delhi); Commissioner of Income Tax, Chennai vs. Checkpoint Apparel Labelling 2 Solutions (India) Ltd., (2020) 120 taxmann.com 125 (Madras) and Mahimananda Mishra vs. Assistant Commissioner of Income-Tax, (2023) 455 ITR 449 (Orissa). Copies of the said decisions have been handed over to the learned Advocate for the appellant department. He seeks time to go through the same.

Income Tax Appellate Tribunal - Chennai Cites 2 - Cited by 1 - Full Document

Learned Senior Advocate for the respondent/assessee submitted that the issue involved in the present appeal is squarely covered in favour of the assessee in the light of the decisions of the Hon'ble Supreme Court in Commissioner of Income Tax vs. Madhur Housing & Development Co., 401 ITR 152 (SC); Commissioner of Income-Tax vs. Ankitech P. Ltd., (2012) 340 ITR 14 (Delhi); Commissioner of Income Tax, Chennai vs. Checkpoint Apparel Labelling 2 Solutions (India) Ltd., (2020) 120 taxmann.com 125 (Madras) and Mahimananda Mishra vs. Assistant Commissioner of Income-Tax, (2023) 455 ITR 449 (Orissa). Copies of the said decisions have been handed over to the learned Advocate for the appellant department. He seeks time to go through the same.

Calcutta High Court Cites 1 - Cited by 0 - T S Sivagnanam - Full Document

Learned Senior Advocate for the respondent/assessee submitted that the issue involved in the present appeal is squarely covered in favour of the assessee in the light of the decisions of the Hon'ble Supreme Court in Commissioner of Income Tax vs. Madhur Housing & Development Co., 401 ITR 152 (SC); Commissioner of Income-Tax vs. Ankitech P. Ltd., (2012) 340 ITR 14 (Delhi); Commissioner of Income Tax, Chennai vs. Checkpoint Apparel Labelling 2 Solutions (India) Ltd., (2020) 120 taxmann.com 125 (Madras) and Mahimananda Mishra vs. Assistant Commissioner of Income-Tax, (2023) 455 ITR 449 (Orissa). Copies of the said decisions have been handed over to the learned Advocate for the appellant department. He seeks time to go through the same.

Orissa High Court Cites 0 - Cited by 0 - R K Pattanaik - Full Document

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