The Commissioner Of Income Tax,Tamil Nadu, Madras v. M/S.wave Current Thermal Process(P) Ltd., Chennai-98
High Court
20 Apr 2016 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax,Tamil Nadu, Madras v. M/S.wave Current Thermal Process(P) Ltd., Chennai-98
Date of order
20 Apr 2016
Assessment year(s)
1996-97
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax,Tamil Nadu, Madras v. M/S.wave Current Thermal Process(P) Ltd., Chennai-98, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: Hence, the above appeals are dismissed as withdrawn.
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 : 20.4.2016
Coram :
The Honourable Mr.Justice V.RAMASUBRAMANIAN
and
The Honourable Mr.Justice M.V.MURALIDARAN
TCA.Nos.1254 and 1255 of 2008
The Commissioner of Income Tax,Tamil Nadu, Madras....Appellant
Vs
M/s.Wave Current Thermal Process(P) Ltd., Chennai-98....Respondent
APPEALS under Section 260A of the Income Tax Act, 1961 against the common order dated 24.8.2007 respectively made in I.T.A.Nos.815 and 560/Mds/2005 on the file of the Income Tax Appellate Tribunal, Chennai 'C' Bench for the assessment year 1996-97.
For Appellant : Mr.M.SwaminathanFor Respondent : Mr.S.Sridhar
Common Judgment
(Judgment was delivered by V.RAMASUBRAMANIAN,J)
The tax effect of these appeals is less than the limit prescribed in Circular No.21/2015 dated 10.12.2015 issued by the Central Board of Direct Taxes.
(2)
V.RAMASUBRAMANIAN,JANDM.V.MURALIDARAN,JRS
2. Hence, the above appeals are dismissed as withdrawn. The question is left unanswered. No costs.
Internet : Yes
20.4.2016
ToThe Income Tax Appellate Tribunal, Chennai 'C' Bench.
TCA.Nos.1254 & 1255of 2008
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