2019 (8) TMI 1820

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..... T. Ravikumar, SSC and Ms. R. Hemalatha, SSC. For the Respondent : Mr. R. Venkatanarayanan for M/s. Subbaraya Aiyar Padmanabhan. JUDGMENT (Judgment was delivered by T.S. Sivagnanam, J.) We have heard Mr. T. Ravikumar, learned Senior Standing Counsel, and Ms. R. Hemalatha, learned Senior Standing Counsel appearing for the appellant/revenue and Mr. R. Venkatanarayanan, learned counsel f....

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....hit by provisions of Section 80P(4) of the Income Tax Act? iii) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the revenue has failed to provide that the assessee is covered by Explanation (a) and (b) of Section 80P(4) without appreciating the fact that the assessee's activity are not confined to a Taluk as stipulated in the Explanati....