2019 (3) TMI 1307

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....013, 202 of 2013, 2 of 2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 And ITA No. 77 of 2012 - -<br>Income Tax<br>MR K. VINOD CHANDRAN AND MR V. G. ARUN, JJ. For The Appellant : ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX For The Respondents : ADVS. SRI.P.BENNY THOMAS SMT.PREETHA S.NAIRSRI.K.JOHN MATHAI&nbsp; SRI.M.GOPIKRISHNAN NAMBIAR AND SRI.P.GOPINATH (SR.) JUDGMENT Vinod Chandran, J....

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....the matter. Sri. Jose Joseph submits that he has received written instructions with respect to the withdrawal of all the above appeals except two which are ITA Nos.233 of 2012 and 245 of 2012. 3. The learned counsel for the respondent also submits that the system was in so far as supplying brand new freezers to the franchisees on a deposit of the price; taken from these franchisees. Every year th....