2023 (2) TMI 1433

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.... RAMACHANDRA D. HUDDAR FOR THE APPELLANTS : BY SHRI. K.V. ARAVIND, SENIOR STANDING COUNSEL FOR THE RESPONDENT : BY SHRI. DEEPAK CHOPRA, ADVOCATE JUDGMENT This appeal by the Revenue challenging the order dated 10.08.2022 in IT(IT)A No.1512/Bang/2013 passed by the ITAT Income tax Appellate Tribunal, Bengaluru Bench, "C" Bench, Bangalore, has been filed to consider the following questions....

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....der under section 201(1) of the Act in accordance with parameters of Section 201(1) of the Act?  2. Heard Shri. K.V. Aravind, learned Senior Standing Counsel for the appellants-Revenue and Shri. Deepak Chopra, learned Advocate for the respondent-Assessee.  3. At the outset, Shri Deepak Chopra submits that questions of law raised in this appeal are covered by the decision of the Del....