2002 (6) TMI 43

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.... the order of the Tamil Nadu Agricultural Income-tax Appellate Tribunal, Chennai (hereinafter referred to as "the Tribunal"), whereby the Tribunal has confirmed the two orders of the earlier authorities. The first claim was regarding Rs. 4,00,000, wherein the appellant claimed that they have paid a sum of Rs. 4,00,000 for the management and technical service charges to one other company named Unit....

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....d that in the earlier years the amount of Rs. 3,00,000 was allowed by the same authorities on this very count. That can hardly be a reason to allow this amount this year also. We do not know as to what was the document produced at that time. Be that as it may. We do not find any perversity or illegality in the order of the Tribunal, which has gone into the facts. It was claimed by Mr. janardhana R....