TMI Blog2014 (11) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... ority, while considering the decision of this Court in Commissioner of Income Tax v. Ignifluid Boilers (P) Ltd.,. [ 2006 (1) TMI 76 - MADRAS HIGH COURT] was of the view that since the issue was pending before the Supreme Court and that such a claim is of recurring nature, declined to extend the benefit to the assessee. The Commissioner of Income Tax (Appeals), however, laying emphasis on the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax v. M/s Ignified Boilers India Ltd.(Supra) and in Commissioner of Income Tax v. East Coast Constructions Industries Limited [ 2006 (12) TMI 574 - SC ORDER] no question of law arises for consideration. - Tax Case (Appeal) No.513 of 2014 - - - Dated:- 25-11-2014 - MR. R.SUDHAKAR AND MR. R.KARUPPIAH, JJ. For Appellant : Ms.G.Vardini Karthik for Mr.T.Ravikumar JUDGMENT R.SU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal of the assessee and the department's appeal before the Tribunal was dismissed holding that the decision of the jurisdictional High Court is binding on the Tribunal and therefore there was no reason to differ with the findings of the Commissioner of Income Tax (Appeals). The said order of the Tribunal is under challenge before us. 2. When the matter was taken up for admission, the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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