2021 (7) TMI 521

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....unsel For Respondent : Mr.R.Venkatnarayanan And M/s.Subbaraya Aiyar JUDGMENT M.DURAISWAMY, J. Challenging the order passed in S.P.No.463/Mds/2014 in I.T.A.No.2353/Mds/2012 on the file of the Income Tax Appellate Tribunal, "B" Bench, Chennai, the Revenue has filed the above appeal. 2.The above appeal was admitted on the following substantial questions of law: "(i)Whether the....