2023 (8) TMI 1496

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..... udgment rendered by the Madras High Court in Roca Bathroom Products (P) Ltd. [ 2022 (6) TMI 848 - MADRAS HIGH COURT ] a Special Leave Petition (SLP) was preferred with the Supreme Court. As stated that leave has been granted in the SLP. We may also point out that in the succeeding AY, i.e., AY 2022-23, an amendment has been brought about, with the insertion of the fourth proviso in Section 153(1), .....

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..... #39;BLE MR. JUSTICE ANISH DAYAL For the Petitioner : Mr Kamal Sawheny with Mr Arun Bhadauria, Mr Nikhil Agarwal and Mr Puru Medhira, Advs. For the Respondents : Mr Aseem Chawla, Sr Standing Counsel with Ms Pratishtha Chaudhary, Mr Rishabh Nangia, Ms Anuja Pethia and Mr Aditya Gupta, Advs. ORDER 1. This writ petition concerns Assessment Year (AY) 2021-22. 2. The principal issue articulated in the w .....

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..... 2022) 140 Taxmann.com 304 (Madras), rendered by a Division Bench of Madras High Court. 4. Mr Aseem Chawla, learned senior standing counsel, who appears on behalf of the respondents/revenue, informs us that qua the judgment rendered by the Madras High Court in Roca Bathroom Products (P) Ltd., a Special Leave Petition (SLP) was preferred with the Supreme Court. 4.1 It is stated that leave has been g .....

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