2021 (10) TMI 1467

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....amy For the Appellant : Ms. K. G. Usha Ram For the Respondent : Ms. N.V. Lakshmi for Mr. N.V. Balaji COMMON JUDGMENT KRISHNAN RAMASAMY, J. When the appeals are taken up for hearing, the learned counsel appearing for both sides submitted that the substantial questions of law involved in these Appeals have already been dealt with by the Honourable Supreme Court as well as this Court i....

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....ether on the facts and circumstances of the case, the Tribunal was right in holding that the interest under Section 234D is leviable from assessment year 2004-2005 onwards, when the assessee's regular assessment was completed only on 17.03.2005? 4) Whether on the facts and circumstances of the case, the Tribunal was right in determining the disallowance under Section 14A of exempt inc....

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...., and the same has already been decided by this Court in favour of the assessee in T.C.A.No.733/2013, dated 24.08.2021, in re (The Commissioner of Income Tax, Chennai Vs. M/s. United India Insurance Co. Ltd.,) 2.3 The substantial question of law No.4) referred above is the substantial question of law No.3 in T.C.A.No.1235 of 2015 and the very same substantial question of law is decided in favou....