2021 (4) TMI 886

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....aman JUDGMENT M.DURAISWAMY, J. Challenging the orders passed in I.TA.Nos.1086 & 1087/Mds/ 2010 for the assessment years 2005-06 & 2006-07 on the file of the Income Tax Appellate Tribunal, Chennai, "D" Bench, the Revenue has filed the above appeals. 2.The above appeals were admitted on the following substantial question of law: "Whether on the facts and in the circumstances of the case, the In....

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....that following the judgment of the Hon'ble Supreme Court, this Bench, by its judgment dated 26.02.2021 in T.C.A.Nos.343 to 345 & 347 of 2014 [Commissioner of Income Tax, Trichy Vs. M/s.National College Council, Teppakulam, Tiruchirapalli - 620 002] and the Hon'ble Division Bench in its judgment dated 26.08.2019 in T.C.A.Nos.680 & 681 of 2011 [Commissioner of Income Tax - I, Tiruchirapalli ....