2023 (1) TMI 729

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is squarely answered in favour of the Revenue by a three Judge Bench of this Court in Checkmate Services Private Limited vs. Commissioner of Income Tax-I)[ 2022 (10) TMI 617 - SUPREME COURT] In view of the above, the impugned judgment passed by the High Court of Judicature at Bombay is set aside and the Appeal is allowed in terms of the cited decision. - Civil Appeal No. 9009/2022 (@ Specia .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pondent but no one has entered appearance on behalf of the Respondent Assessee. Mr. Balbir Singh, learned Additional Solicitor General appearing for the appellant submits that the issue involved in this appeal is squarely answered in favour of the Revenue by a three Judge Bench of this Court vide Judgment dated 12-10-2022 in Checkmate Services Private Limited vs. Commissioner of Income Tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X