2019 (10) TMI 1023

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....T.S. SIVAGNANAM AND MRS.JUSTICE V. BHAVANI SUBBAROYAN For the Appellant : Mr. M. Swaminathan, Senior Standing Counsel assisted by Ms. V. Pushpa, Junior Standing Counsel For the Respondent : Mr. A.S. Sriraman, Mr. S. Sridhar COMMON JUDGMENT (Delivered by T.S. Sivagnanam, J.) These appeals filed by the appellant/Revenue under Section 260A of the Income-tax Act, 1961, are directed against the co....