The Commissioner Of Income Tax,Chennai v. M/S.cma Cgm Shared Services Centre (India) Pvt Ltd
High Court
01 Jul 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax,Chennai v. M/S.cma Cgm Shared Services Centre (India) Pvt Ltd
Date of order
01 Jul 2025
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax,Chennai v. M/S.cma Cgm Shared Services Centre (India) Pvt Ltd, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
TCA No.334 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 01.07.2025
CORAM
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE SUNDER MOHANTCA No.334 of 2020
The Commissioner of Income Tax,Chennai
: Appellant
versus
M/s.CMA CGM Shared Services Centre (India) Pvt Ltd.No.32A and B, AmbitIT Park, 8[th] Floor,Ambattur Industrial Estate,Chennai 600 058PAN AACCC7454R: Respondent
Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal, Madras “D” Bench, Chennai, dated 25.10.2019 passed in I.T.A.No.76/Chny/2018.
For Appellant:Mr.T.Ravi Kumar
For Respondent
: Mr.R.Venkatanarayanan,for M/s.Subbaraya Aiyar Padmanabhanand Ramanan
Page 1 of 4
JUDGMENT
(Delivered by the Hon'ble Chief Justice)
TCA No.334 of 2020
Mr.Ravi Kumar states that the monetary limit involved in this appeal isbelowthemonetarylimitprescribedinCircular F.No.390/Misc/30/2023-JC, dated 02.11.2023. Counsel says that he has instructions, therefore, to withdraw the appeal.
2. Counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department.
3. The appeal is dismissed as withdrawn. There will be no order as to costs.
(K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 01.07.2025
Index: Yes/NoNeutral Citation: Yes/Notar
Page 2 of 4
To
1.The Commissioner of Income Tax, Chennai Chennai
2.The Income Tax Appellate Tribunal Madras “D” Bench Chennai Madras “D” Bench Chennai
Page 3 of 4
TCA No.334 of 2020
Page 4 of 4
TCA No.334 of 2020
THE HON'BLE CHIEF JUSTICEAND
SUNDER MOHAN, J.
(tar)
TCA No.334 of 2020
01.07.2025
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