2017 (12) TMI 1581

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....Sivagnanam, J. Heard the learned Senior Standing Counsel for the Revenue. 2. This appeal is directed against the order passed by the Income Tax Appellate Tribunal, 'B' Bench, Chennai in ITA.No.857/Mds/2016 dated 26.4.2017 for the assessment year 2008-09, raising the following substantial questions of law : "i. Whether the Tribunal was right in holding that the difference bet....

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....PVP Ventures Ltd. [reported in (2012) 23 Taxmann.com 286] and dismissed the appeal filed by the Revenue. The special leave petition filed by the Revenue against the said decision was also dismissed by the Hon'ble Supreme Court by order dated 28.3.2014. 4. The learned counsel for the appellant has sought to argue that the dismissal of the special leave petition was a dismissal simplicitor wi....