2020 (9) TMI 1192

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..... R.Vijayaraghavan for M/s.Subbaraya Aiyer Padmanabhan ORDER T .S.Sivagnanam, J We have heard Mrs.R.Hemalatha, learned Senior Standing Counsel appearing for the appellant - Revenue and Mr.R.Vijayaraghavan, learned counsel appearing for the respondent - assessee. 2. This appeal, filed by the Revenue under Section 260A of the Income Tax Act, 1961 (for brevity, the Act), is directed against the the .....

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..... Vs. M/s.Comstar Automotive Technologies Pvt. Ltd. [TCA.No.301 of 2019 dated 06.7.2020], to which, one of us (TSSJ) was a party, the above mentioned substantial question of law was decided against the Revenue following the said decision in TCA. No.228 of 2011 dated 18.3.2020, which judgment answered the only substantial question of law against the Revenue. 5. Following the above decisions, the ab .....

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