Itta/186/2014 Of The Commissioner Of Income Tax-Iv v. M/S Usha Kiran Movies Ltd
High Court
13 Mar 2014 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/186/2014 Of The Commissioner Of Income Tax-Iv v. M/S Usha Kiran Movies Ltd
Date of order
13 Mar 2014
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itta/186/2014 Of The Commissioner Of Income Tax-Iv v. M/S Usha Kiran Movies Ltd, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: Hence, we dismiss this appeal.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH ATHYDERABAD
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDTHE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A. No. 186 of 2014
Date: 13.03.2014
Between:
The Commissioner of Income Tax-IV,Hyderabad.
… Appellant
And
M/s. Usha Kiran Movies Limited,Hyderabad.
… Respondent
This Court made the following:
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDTHE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A. No. 186 of 2014
JUDGMENT:(Per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta)
We have heard Mr. Prasad, learned counsel for the appellant,and gone through the impugned judgment and order of the learnedTribunal.
It appears that the learned Tribunal has decided the matterrelying on the judgment of the Gujarat High Court on an identical issueand we are told that the said judgment has been upheld by the Hon’bleSupreme Court.
Hence, we dismiss this appeal. No order as to costs.
___________________
K.J. SENGUPTA, CJ
___________________
SANJAY KUMAR, J
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