2018 (9) TMI 797

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....ala Chander for Ms.K.Kavitha & A.G.Esther Dorothy COMMON JUDGMENT T. S. SIVAGNANAM, J. These appeals filed by the Revenue are directed against the order passed by the Income Tax Appellate Tribunal in ITA Nos.1395, 1632, 1633, 1634, 1396 & 1635/Mds/2016, dated 19.11.2007. 2. Heard Mr.T.R.Senthilkumar, learned counsel for the Revenue and Mr.J.Bala Chander, learned counsel for the assesse....

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....llowable in respect of the payments not yet made, as at the close of the relevant assessment year? " 4. Learned counsel for the Revenue and assessee would fairly submit that the questions of law raised in these appeals have already been decided against the Revenue. For better reference, tax case appeal numbers, corresponding appeal numbers before the Tribunal, Assessment Year and the question o....

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....ght in holding that the expenditure incurred on issue of shares is eligible to be amortised u/s 35D of the Income Tax Act? 990 of 2008 1632/M/06 DA 1998-99 991 of 2008 1633/M/06 DA 1998-99 993 of 2008 1396/M/06 AA 2000-01 994 of 2008 1635/M/06 DA 2000-01 989 of 2008 1395/M/06 AA 1998-99 3 Whether the Tribunal was right in holding that where the ac....

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....Private Limited [(2012) 340 ITR 593 (SC)]. (ii) the second substantial question of law is decided against the Revenue in the light of the decision of the assessee's own case in Shasun Chemicals and Drugs Limited Vs. Commissioner of Income Tax [388 ITR 1 SC]. (iii) the third substantial question of law is decided against the Revenue by relying upon the decision of the Hon'....