2020 (8) TMI 679

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..... E H.T. NARENDRA PRASAD APPELLANT: Mr. M. DILIP, A/W SRI. K.V. ARAVIND, ADVS. RESPONDENT: Ms. MANASA ANANTHAN, ADV. AND Mr. T. SURYANARAYANA, ADV. JUDGMENT Mr.K.V.Aravind, learned counsel along with Mr.M.Dilip, learned counsel for the revenue. Smt.Manasa Ananthan, learned counsel for Mr.T.Suryanarayana, learned counsel for the respondent. 2. This appeal under Section 260-A of the Income Tax A .....

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..... mitted that the substantial question of law has been answered against the revenue by the Supreme Court in 'COMMISSIONER OF INCOME-TAX, KOLKATA Vs. CALCUTTA EXPORT COMPANY' (2018) 302 CTR 201 (SC). 4. In view of the aforesaid enunciation of law, the substantial question of law framed by this Court in this appeal is answered against the revenue and in favour of the assessee. In the result, the app .....

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