2025 (10) TMI 1439

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....>INCOME TAX APPEAL NO. 672 OF 2023 - -<br>Income Tax<br>THE HON&#39;BLE MR. JUSTICE B M SHYAM PRASAD AND THE HON&#39;BLE MR. JUSTICE T.M.NADAF For the Appellants : (By Sri. E. I. Sanmathi, Advocate) For the Respondent : (By Ms. Tanmayee Rajkumar., Advocate) ORAL JUDGMENT (PER: HON&#39;BLE MR. JUSTICE B M SHYAM PRASAD) The Revenue has called in question the order dated 05.08.2021 in ....

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....-12 and that this decision is because of the Apex Court&#39;s decision in Engineering Analysis Centre for Excellence Private Limited Vs. Commissioner of Income Tax and Another reported in AIR 2021 SC 124. This Court must observe that if in the assessee&#39;s own case for the other Assessment Year an opinion is rendered resulting in the final conclusion as aforesaid, there cannot be any reason f....