2018 (12) TMI 1890

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.... For the Appellant : Shri S. Bharath, CIT For the Respondent : Sh. T. Banusekar, CA ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: Both the appeals of the Revenue are directed against the common order passed by the Commissioner of Income Tax (Appeals)-18, Chennai, dated 28.12.2017 and pertain to assessment years 2009-10 and 2011-12. The assessee has filed cross-objections for both the assessment ....

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....trary view as that of Kerala High Court. Now, admittedly, there are two High Court judgments, one is in favour of Revenue and another one is in favour of assessee. The Special Leave Petition filed by the Revenue against the judgment of Delhi High Court was dismissed. Even though the order on the Special Leave Petition may not lay down any law, however, prima facie the Apex Court approved the judgm....