2025 (1) TMI 1358

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..... Maintainability of appeal before SC on low tax effect - HC [2020 (10) TMI 1095 - MADRAS HIGH COURT] we cannot accept the contention of the Revenue that the shares were non-determinable or the view taken by the Tribunal is perverse. On the contrary, we do find that the view taken by the Tribunal is correct and would not call for interference so far as determinability of the shares of the beneficiar .....

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..... , Adv. Mr. Amit Sharma B, Adv. Mr. Gaurang Bhushan, Adv. For the Respondent : Mr. Sachit Jolly, Sr. Adv. Ms. Anuradha Dutt, Adv. Ms. Soumya Singh, Adv. Ms. Disha Jham, Adv. Mr. Devansh Jain, Adv. Mr. Raghav Dutt, Adv. Ms. B. Vijayalakshmi Menon, AOR ORDER UPON hearing the counsel the Court made the following. The learned ASG appearing for the petitioner, on instructions, states that the tax ef .....

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