Dismissed
The Commissioner of v. the Miot Hospitals Ltd.
Madras HCTC/800/2008
Case brief
from the order text
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COURT OF JUDICATURE AT MADRAS Dated:…
What the court decided
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 15/6/2016
C O R A M
The Honourable Mr.Justice S.Manikumar and The Honourable Mr.Justice D.Krishnakumar
Tax Case Appeal No.800 of 2008
The Commissioner of Income Tax Chennai.
... Appellant
Vs
Miot Hospitals Ltd 4/112 Mount Poonamallee Road Manapakkam Chennai 600 089.
... Respondent
Prayer: Appeal filed against the order of the Income Tax Appellate
Tribunal, Madras 'B' Bench, Chennai dated 4/4/2007 in ITA No.2747/Mds/2005.
For appellant : Mr.T.R.Senthil Kumar Senior Standing Counsel for Income Tax. For respondent : Mr.R.Sivaraman - - - - - -
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J U D G M E N T
(Judgment of the Court was made by S.Manikumar,J)
This Appeal has been filed against the order of the Income Tax Appellate Tribunal, 'B' Bench, Madras, dated 4/4/2007.
are:-
circumstances of the case, the Tribunal was right in holding that the disallowance under Section 40 A (2) of lease rental paid for machinery cannot be done unless the machinery is examined by an expert valuer, even though the written down value of the machinery was available?
circumstances of the case, the Tribunal was right in holding that disallowance under
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Section 40 A(2) cannot be made as no such
disallowance was made in the years 1995 – 96 and 1996 – 97?”
questions of law raised are left open. No costs.
mvs.
Index: yes/No
website: Yes/No.
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S.MANIKUMAR,J
a n d
D.KRISHNAKUMAR,J
mvs.
Tax Case Appeal No.800 of 2008
15/6/2016
The Commissioner of Income Tax Chennai
Miot Hospitals Ltd
S.Manikumar
D.Krishnakumar
As recorded by the court registry
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