2021 (7) TMI 1112

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..... FOR SRI. PRASHANTH KUMAR D, ADV. For the Respondent : SRI. K.V. ARAVIND, ADV. JUDGMENT This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the assessee. The subject matter of the appeal pertains to the Assessment year 2011-12. The appeal was admitted by a bench of this Court on the following substantial questions of law .....

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..... ablishing that the appellant has extended any concession in the form of accommodation to its employees? (e) Whether Rule 3 of the Income Tax Rules, 1962b will only apply once a liability is created under the charging provision -Section 17(2)(ii) of the Income Tax Act, 1961? 2. For the reasons assigned by us in the judgment passed today in I.T.A.No.277/2015, the appeal is dismissed.
Case law .....

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