2015 (2) TMI 1228

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.... Narayanan, M/s. Subbaraya Aiyar For the Respondents : T. Ravi Kumar JUDGMENT R. Sudhakar, J. The assessee has filed these appeals assailing the order of the Income Tax Appellate Tribunal 'A' Bench, Chennai, dated 15.9.2006 made in (i) I.T.A.No.106/Mds/2005 for the assessment year 2000-2001; and (ii) I.T.A.No.636/Mds/2006 for the assessment year 2002-2003 and the same were admi....

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....ered two questions of law as under: "(i) Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in upholding the estimate of expenses at 2% deemed to have been incurred in respect of dividend income, when no such expenses were incurred? (ii) Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in l....