2021 (10) TMI 168

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.... JUSTICE HEMANT CHANDANGOUDAR APPELLANT: SRI K.V.ARAVIND, ADVOCATE RESPONDENT: SRI SHANKAR A, SENIOR COUNSEL AND SRI V CHANDRASHEKAR, ADVOCATE JUDGMENT Mr. K.V. Aravind, learned counsel for the revenue. Mr. A.Shankar, learned senior counsel for Shree V.Chandrashekar learned counsel for the assessee. This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred ....

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...., the learned counsel for the assessee submitted that aforesaid substantial question of law involved in this appeal has already been answered in favour of the assessee by this Court vide judgment dated 16.01.2020 in the case of COMMISSIONER OF INCOME-TAX, BANGALORE Vs. ING VYSYA BANK LTD reported in [2020] 114 TAXMANN.COM 506 (KARNATAKA) in favour of the assessee and against the revenue. 3. The....