2018 (9) TMI 794

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....DGMENT T. S. SIVAGNANAM, J. This Tax Case Appal filed by the Revenue is directed against the order passed by the Income Tax Appellate Tribunal, Chennai-A Bench in ITA No.2280/Mds/2003 for the assessment year 2000-01. 2.This Appeal has been admitted on 21.07.2008, on the following Substantial Questions of Law: "1.Whether in the facts and circumstances of the case, the Tribunal was right in hol....

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....ame up for consideration before the Division Bench of this Court, to which one of us (T.SIVAGNANAM,J. was a party), in the case of Commissioner of Income Tax vs. Aban Loyd Chiles Offshore Ltd [(2014) 366 ITR 483 (Mad)]. The Division Bench, after taking note of the decision in the case of Commissioner of Income Tax vs. Tulsyan Nec Ltd [(2011) 330 ITR 226(SC))], answered the Substantial Questions of....