In Ita/17/2011 Of Commissioner Of Income Tax v. M/S T And I Engineers Pvt. Ltd, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.
Decision: Following the decisions rendered in ITA No.5 of 2009 and ITA No.36 of 2010, the appeal is dismissed as no substantial question of law arises.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
ITA 17/2011
BEFORE
HON’BLE THE CHIEF JUSTICE MR.MADAN B. LOKURHON’BLE MR. JUSTICE HRISHIKESH ROY
(Madan B. Lokur, CJ)
Learned counsel for the Revenue has brought to our notice a decision rendered by a Division Bench of this Court in ITA No.36 of 2010 decided on 26.11.2010 pertaining to the same assessee and with regard to the same issued raised. In this decision a reference has been made to an earlier decision rendered in ITA No.5 of 2009 decided on 7.5.2009 pertaining to the same assessee and the same issue. It has been held by this Court that no substantial question of law arises.
Following the decisions rendered in ITA No.5 of 2009 and ITA No.36 of 2010, the appeal is dismissed as no substantial question of law arises.
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue