2021 (2) TMI 681

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....J RANGASWAMY APPELLANTS: MR. SANMATHI E.I. ADV. RESPONDENT: MR. A. SHANKAR, SR. COUNSEL, MR. M. LAVA, ADV. JUDGMENT Mr.E.I.Sanmathi, learned counsel for the revenue. Mr.A.Shankar, learned Senior counsel for Mr.M.Lava, learned counsel for the assessee. This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) has been filed by th....

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....is appeal has already been answered against the revenue by a decision of the Supreme Court in 'CIT Vs. RAJASTHAN & GUJARAT CHARITABLE FOUNDATION POONA' (2018) 402 ITR 441 (SC) as well as the decision of this Court in 'DIT Vs. AL-AMEEN CHARITABLE FUND TRUST' (2016) 383 ITR 517 (KAR). It is also submitted that the second substantial question of law has already been answered against t....