2019 (6) TMI 1658

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....aman For the Respondent : Mr.M.Swaminathan, Senior Standing Counsel, and Mrs.V.Pushpa, Junior Standing Counsel JUDGMENT T.S.SIVAGNANAM, J. This appeal, by the assessee filed under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), is directed against the order passed by the Income Tax Appellate Tribunal "B" Bench, Chennai in I.T.A.No.2478/Chny/2017, dated 19.09.20....

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....n accordance with the well settled principles of purposive theory and harmonious interpretation in the orders under challenge?" 3.We have heard Mr.A.S.Sriraman, learned counsel appearing for the appellant/assessee; and Mr.M.Swaminathan, learned Senior Standing Counsel and Mrs.V.Pushpa, learned Junior Standing Counsel for the respondent/Revenue. 4.We need not labour much to decide the substantial....