The Commissioner of Income-tax, Chennai v. R. Raveendran
[Citation -2014-LL-1112-17]
| Citation | 2014-LL-1112-17 |
|---|---|
| Appellant Name | The Commissioner of Income-tax, Chennai |
| Respondent Name | R. Raveendran |
| Court | HIGH COURT OF MADRAS |
| Relevant Act | Income-tax |
| Date of Order | 12/11/2014 |
| Assessment Year | 2008-09 |
| Judgment | View Judgment |
| Keyword Tags | works contract |
| Bot Summary: | 653/Mds/2012 on the file of the Income Tax Appellate Tribunal, 'B' Bench for the assessment year 2008-09. For Appellant : Mr.M.Swaminathan Standing Counsel for Income Tax For Respondent : Mr.S.Sridhar JUDGMENT This Tax Case filed by the Revenue as against the order of the Income Tax Appellate Tribunal is admitted on the following substantial 2 question of law: Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding though the assessee is doing works contract and the assessee is eligible for deduction under Section 80IB(10), which is against the provisions 2. The assessment in this case relates to the assessment year 2008- 2009. The issue involved in this Tax Case that whether the assessee is entitled to deduction under Section 80IB(10) of the Income Tax Act has already been decided by this Court in T.C.(A)Nos. 581 582 of 2011 and 314 315 of 2012 dated 01.11.2012 in favour of the assessee and against the Revenue. Following the above-said decision of this Court, the above Tax Case are dismissed and the order of the Tribunal stands confirmed. |