2020 (9) TMI 248

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... GMENT Mr.E.I.Sanmathi, learned counsel for the appellant entered appearance through video conferencing. Mr.S.Parthasarathi, learned counsel for the respondent entered appearance through video conferencing. 2. This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) has been preferred by the revenue which was admitted by a Bench of thi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tial questions of law which arise for consideration in this appeal have already been answered against the revenue by a Bench of this Court in 'SRI HARIRAM HOTELS (P) LTD. Vs. COMMISSIONER OF INCOME- TAX AND ANOTHER' in ITA No.53/2009 decided on 16.12.2015. 4. In view of the aforesaid enunciation of law, the substantial questions of law framed by this Court in this appeal are also answered .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X