2015 (5) TMI 479

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....VOCATE FOR THE RESPONDENT : SRI S PARTHASARATHI, ADVOCATE JUDGEMENT N. K. Patil J.- In this appeal, the appellants are questioning the correctness of the order dated June 26, 2008, bearing COB. No. 24/Bang/2008 (in I. T. A. No. 415/Bang/2008), on the file of the Income-tax Appellate Tribunal, Bangalore, confirming the order passed by the Appellate Commissioner and confirm the order passed by t....

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....udgment of the co-ordinate Bench of this court dated April 1, 2013, passed in I. T. A. No. 1344 of 2006 in the case of CIT v. Manipal Academy of Higher Education (MAHE) [2013] 357 ITR 114 (Karn), this appeal may be disposed of setting aside the order passed by the Appellate Commissioner and the Income-tax Appellate Tribunal and also the order passed by the assessing authority to enable the origina....

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....e by the counsel appearing for the appellants, as stated supra, may be placed on record and this appeal may be disposed of, in terms of the judgment passed in I. T. A. No. 1344 of 2006 dated April 1, 2013, (CIT v. Manipal Academy of Higher Education [2013] 357 ITR 114 (Karn)) leaving open all the contentions urged by both the parties. 6. The submissions made by the learned counsel appearing for t....