2021 (9) TMI 1514

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....ijayaraghavan for M/s.Subbaraya Aiyar Padmanabhan JUDGMENT This Tax Case Appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, ("the Act" for brevity) is directed against the order dated 19.05.2016, passed by the Income Tax Appellate Tribunal, Madras "D" Bench, ("the Tribunal" for brevity), in I.T.A.No.1742/Mds/2014 for the Assessment Year 2004-05. 2.The Revenue has raised....

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....earned Senior Standing Counsel, appearing for the appellant/Revenue and Mr.R.Vijayaraghavan, learned counsel for M/s.Subbaraya Aiyar Padmanabhan, learned counsel for the respondent/assessee. 4.It is not disputed before us that the above substantial questions of law were considered by the Hon'ble Supreme Court in the case of Assistant Commissioner of Income Tax v. Micro Labs Ltd. reported in (....