2014 (7) TMI 1275

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..... oft Ltd. [2016 (10) TMI 539 - ITAT CHENNAI] on identical issue and the issue was decided in favour of the assessee. It does not appear that the aforesaid decision of the learned Tribunal has been reversed or questioned before any forum. Hence, we think that the learned Tribunal has correctly applied the law following the rule of consistency. - I.T.T.A. No. 502 of 2014 - - - Dated:- 31-7-2014 - .....

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..... ax Act, 1961 ? It appears, the learned Tribunal has followed the decision of the Special Bench in the case of Saksoft Ltd., reported in 30 SOT 55, (Chennai), on identical issue and the issue was decided in favour of the assessee. It does not appear that the aforesaid decision of the learned Tribunal has been reversed or questioned before any forum. Hence, we think that the learned Tribunal has .....

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