2023 (1) TMI 1395

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....;BLE MR JUSTICE G BASAVARAJA For the Appellant : SRI. ARAVIND K V., SR. STANDING COUNSEL For the Respondent : SRI. T. SURYANARAYANA SR. COUNSEL A/W SMT. TANMAYEE RAJKUMAR, ADVOCATES ORDER This appeal challenging the order dated 10.06.2019 in ITA No. 2820/Bang/2018 dated 10.06.2019 passed by the Income Tax Appellate Tribunal 'ITAT' for short, Bengaluru has to be admitted to cons....

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.... right in not appreciating the fact that CBDT Circular No. 5/2014 dated: 11.02.2014 has been in essence upheld by the Hon'ble Supreme Court and is binding law"? 2. Heard Shri. K.V. Aravind, learned Senior Standing Counsel for the Revenue and Shri. T. Suryanarayana, learned Senior Counsel for the assessee. 3. Brief facts of the case are, assessee has made investment in M/s Mindtree Limite....