2018 (4) TMI 1369

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....earned counsel appearing for the appellant and Mr.Vikram Vijayaraghavan, learned counsel appearing for the respondent. 2. The above appeal has been admitted on the following substantial questions of law: "1.Whether on the facts and circumstances of the case, the Tribunal was right in holding that the amounts paid by the company towards personal expenses of the assessee cannot be taxed in its ha....

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.... Tribunal in a batch of 24 Tax Case Appeals in T.C.A.Nos.48 to 71 of 2007 governing the Assessment years 1996 97 to 2001-02. The very same substantial questions of law was considered and the appeal filed by the Revenue was dismissed in the case of Commissioner of Income-Tax, Chennai Vs.C.S.Srivatsan reported in [2013] 30 tazmann.com 423 (Madras). The operative portion of the judgment reads as foll....