2020 (12) TMI 933

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..... : SRI. S. SHARATH ADV. AND SRI. CHYTHANYA K.K. ADV. JUDGEMENT Mr. K.V. Aravind, learned counsel for the revenue.  Mr. Sharath sachidanand, learned counsel for the assessee. 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. The subject matter of the appeal pertains to the Assessment .....

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..... u/s. 10A of the Act and recorded a perverse findings? 3. When the matter was taken up today, learned counsel for the assessee submits that the substantial questions of law framed in this appeal have already been answered against the revenue by judgment dated 12.11.2020 passed in ITA No. 544/2013. The aforesaid submission could not be disputed by the learned counsel for the revenue. 4. For the r .....

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