2020 (10) TMI 1066

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..... Justice Vineet Kothari And Mr. Justice M.S. Ramesh For the Assessee/Appellant in CMA 170/2013 & Respondent in CMA 3369/2013 : Mr.M.Karthikeyan For the Revenue/Respondents in CMA 170/2013 & Appellant in CMA 3369/2013 : Mr.V.Sundareswaran, Senior Standing Counsel COMMON JUDGMENT DR.VINEET KOTHARI, J. Learned counsel for the Assessee Mr.M.Karthikeyan submits that the Assessee has availed the be .....

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