2018 (4) TMI 1369

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..... learned counsel appearing for the appellant and Mr.Vikram Vijayaraghavan, learned counsel appearing for the respondent. 2. The above appeal has been admitted on the following substantial questions of law: "1.Whether on the facts and circumstances of the case, the Tribunal was right in holding that the amounts paid by the company towards personal expenses of the assessee cannot be taxed in its h .....

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..... e Tribunal in a batch of 24 Tax Case Appeals in T.C.A.Nos.48 to 71 of 2007 governing the Assessment years 1996 97 to 2001-02. The very same substantial questions of law was considered and the appeal filed by the Revenue was dismissed in the case of Commissioner of Income-Tax, Chennai Vs.C.S.Srivatsan reported in [2013] 30 tazmann.com 423 (Madras). The operative portion of the judgment reads as fol .....

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..... 2000-2001, by way of additional typed set of papers. Under such circumstances, the order of remand made by the Income Tax Appellate Tribunal is perfectly justified. 5. The findings given by the Income Tax Appellate Tribunal did not warrant any interference, having regard to legal and factual aspects discussed above. 6. In the result, all the Tax Case Appeals are dismissed, confirming the order .....

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