https://www.taxtmi.com/caselaws?id=275106 The High Court of Madras upheld the decision of the Income Tax Appellate Tribunal, 'D' Bench, Chennai, rejecting a miscellaneous petition by the Revenue. The Tribunal found that Circular No.21/2015 of the Central Board of Direct Taxes was not applicable to the appeal, as it was filed in the regular course and not based on audit objections. The High Court affirmed the Tribunal's decision, emphasizing the importance of procedural adherence and factual assessments in tax cases. The judgment underscores the Tribunal's authority to determine the applicability of tax circulars and the need for thorough document examination in tax disputes. en-us Thu, 07 Dec 2017 00:00:00 +0530 Wed, 19 Sep 2018 05:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275106 The High Court of Madras upheld the decision of the Income Tax Appellate Tribunal, 'D' Bench, Chennai, rejecting a miscellaneous petition by the Revenue. The Tribunal found that Circular No.21/2015 of the Central Board of Direct Taxes was not applicable to the appeal, as it was filed in the regular course and not based on audit objections. The High Court affirmed the Tribunal's decision, emphasizing the importance of procedural adherence and factual assessments in tax cases. The judgment underscores the Tribunal's authority to determine the applicability of tax circulars and the need for thorough document examination in tax disputes. Case-Laws Income Tax Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275106