2019 (1) TMI 157

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ster concern was in terms of the BIFR's order. That being the case, no useful purpose would be served by again directing a remand on the merits of the claim of the assessee - decided against revenue - Tax Case (Appeal) No.285 of 2011 - - - Dated:- 4-12-2018 - Mr. Justice T.S. Sivagnanam And Mr. Justice N. Sathish Kumar For the Appellant : M/s.V.Pushpa For the Respondent : Mr.R.Kumar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sessee. 4.The learned counsel appearing for the respondent/assessee submits that for the assessment year 1999-2000, the Division Bench in TC(A).No.18 of 2010 dated 01.07.2013 has held in favour of the assessee. The operative portion of the order reads as follows: 13.The Revenue does not dispute the fact that the advancing of funds by the assessee into the sister concern was in terms of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X