2018 (6) TMI 1621

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....OUNSEL, GOI(TAXES) AND SRI. JOSE JOSEPH, SC, FOR INCOME TAX For The RESPONDENT (S) : ADV. SRI. E. K. NANDAKUMAR JUDGMENT Vinod Chandran, J The question arises as to whether the assessee was entitled to claim the benefit under Section 35AB of the Income Tax Act, 1961 which according to the Department could be claimed only from the commencement of the business. However, the questions of ....

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.... facts of the case? 2. The learned Counsel appearing for the Revenue has placed before us a decision dated 31.10.2017 in ITA 70/2014 wherein a Division Bench of this Court directed another appeal to be considered on merits despite the CBDT directions on mornitory limit standing against the filing of the said appeal. In the present case, the issue is as to whether 1/6th amount paid by the assess....