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2021 (4) TMI 793 - MADRAS HIGH COURTDisallowance of entry tax on raw materials and the inputs that are brought into assessee factory at Bangalore for manufacture of Tractors - Whether the finding of the Tribunal is proper especially when the assessee has debited an amount towards entry fees against the miscellaneous charges in the Profit and Loss account? - HELD THAT:- Revenue fairly submitted that the questions of law that were framed in the above appeal at the time of admission were already decided against the Revenue by the Hon'ble Division Bench of this Court in Commissioner of Income Tax, Chennai Vs. TVS Motors Ltd [2014 (2) TMI 522 - MADRAS HIGH COURT] - Thus the questions of law are decided against the Revenue.
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