2020 (1) TMI 1363

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.... Hosmani For the Appellant : Sri. Suryanarayana T, Advocate For the Respondents : Sri. Jeevan. J. Neeralgi, Advocate JUDGMENT Sri. T. Suryanarayana, learned counsel for the appellant. Sri. Jeevan J. Neeralgi, learned counsel for the respondents. This appeal under Section 260 A of the Income Tax Act, 1961 has been filed by the assessee which was admitted by this Court on following....

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..... Whether on the facts, in the circumstances andon the grounds urged, the Tribunal ought to have held that the Appellant was not liable to MAT?" 2. When the matter was taken up today, the learned counsel jointly submitted that the substantial questions of law were answered in favour of the assessee in view of the decision rendered by a Bench of this Court in COMMISSIONER OF INCOME TAX VS. VIJAY....