2020 (9) TMI 1192

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tha, SSC For the Respondent : Mr.R.Vijayaraghavan for M/s.Subbaraya Aiyer Padmanabhan ORDER T .S.Sivagnanam, J We have heard Mrs.R.Hemalatha, learned Senior Standing Counsel appearing for the appellant - Revenue and Mr.R.Vijayaraghavan, learned counsel appearing for the respondent - assessee. 2. This appeal, filed by the Revenue under Section 260A of the Income Tax Act, 1961 (for br....