Commissioner Of Income Taxchennai v. Tamil Nadu Tennis Associationnungambakkam Tennis Stadiumlake Area, Chennai 600 034
High Court
27 Aug 2024 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Commissioner Of Income Taxchennai v. Tamil Nadu Tennis Associationnungambakkam Tennis Stadiumlake Area, Chennai 600 034
Date of order
27 Aug 2024
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Taxchennai v. Tamil Nadu Tennis Associationnungambakkam Tennis Stadiumlake Area, Chennai 600 034, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.
Decision: Recording the said submission, this appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 27.08.2024
CORAM
THE HON'BLE MR.JUSTICE R.SURESH KUMARANDTHE HON'BLE MR.JUSTICE C.SARAVANAN
Tax Case Appeal No.478 of 2015
Commissioner of Income TaxChennai....Appellant
Vs.
Tamil Nadu Tennis AssociationNungambakkam Tennis StadiumLake Area, Chennai 600 034....Respondent
-----
Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras 'C' Bench, Chennai in I.T.A.No.1758/Mds/2013.
For Appellant : Mrs.V.Pushpa Senior Standing Counsel
For Respondent : Mr.A.S.Sriraman----
J U D G M E N T
(Delivered by R. SURESH KUMAR, J.)
Learned counsel for the Revenue submits that the case be dismissed on
account of low tax effect.
T.C.A.No.478 of 2015
R.SURESH KUMAR, J.ANDC.SARAVANAN, J.
KST
2. Recording the said submission, this appeal is dismissed. No costs.
NCS : Yes/NoIndex : Yes/NoKST
(R.S.K.,J.) (C.S.N.,J.)27.08.2024
To
The Income Tax Appellate Tribunal'C' Bench, Chennai.
T.C.A.No.478 of 2015
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