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TMI Blog2018 (4) TMI 1368X X X X Extracts X X X X X X X X Extracts X X X X ..... red by T. S. Sivagnanam, J. ] Heard Mr.M.P.Senthil Kumar, learned counsel appearing for the appellant/assessee and the learned Standing Counsel appearing for the respondent. 2. These appeals have been filed by the appellant/assessee challenging the common orders passed by the Income Tax Appellate Tribunal, 'A' Bench Chennai in I.T.A.Nos.531 and 532/Mds/2005 dated 28.02.2007. 3.These app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Standing Counsel appearing for the respondent / Department on the above submission. 6. On a perusal of the impugned order passed by the Tribunal, we find that the assessee before the Tribunal accepted that the legal issue regarding the crane hire charges was decided against the assessee. Having accepted the legal position, the only plea raised before the Tribunal was to permit them to set off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court in the case of Commissioner of Income Tax Vs.K.Ravindranathan Nair, reported in (2007) 295 ITR 0228. 9. The factual difference between the assessee's case and that of the case involved K.Ravindranathan Nair, cited supra, was that the said case pertains to processing charges, and the instant case pertains to crane higher charges. 10. The Hon'ble Supreme Court, after considering t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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