2018 (4) TMI 1369

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... JUDGMENT Heard Mr. R. Suresh Kumar, learned 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hallenged one such order passed by the Income Tax Appellate 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 (M....