The Commissioner Of Income Taxchennai v. M/S.mahindra Holidays And Resorts India Ltdmahindra Towers, 2Nd Floor, 17
High Court
13 Aug 2024 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Taxchennai v. M/S.mahindra Holidays And Resorts India Ltdmahindra Towers, 2Nd Floor, 17
Date of order
13 Aug 2024
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Taxchennai v. M/S.mahindra Holidays And Resorts India Ltdmahindra Towers, 2Nd Floor, 17, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.
Decision: In this view of the matter, we are inclined to dismiss this appeal.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13.08.2024
CORAM
THE HON'BLE MR.JUSTICE R.SURESH KUMARANDTHE HON'BLE MR.JUSTICE C.SARAVANAN
Tax Case Appeal No.138 of 2015
The Commissioner of Income TaxChennai....Appellant
Vs.
M/s.Mahindra Holidays and Resorts India LtdMahindra Towers, 2nd Floor, 17-18, Patullos Road, Chennai 600 002.
...Respondent-----
Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai, dated 26.09.2013 in I.T.A.No.1339/Mds/2013.
J U D G M E N T
(Delivered by R. SURESH KUMAR, J.)
The question of law framed in this appeal at the time of admission necessarily can be decided at a later point of time, as the matter has been remitted by the Income Tax Appellate Tribunal to the assessing authority for him to re-do the exercise as directed by the Tribunal.
T.C.A.No.138 of 2015
R.SURESH KUMAR, J.ANDC.SARAVANAN, J.
KST
2. In this view of the matter, we are inclined to dismiss this appeal. No costs. However, all the issues raised in this appeal are kept open for adjudication at appropriate stage.
NCS : Yes/NoIndex : Yes/NoKST
(R.S.K.,J.) (C.S.N.,J.)13.08.2024
To
The Income Tax Appellate Tribunal'B' Bench, Chennai.
T.C.A.No.138 of 2015
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