Tax Case Appeal No.392 of 2016 was dismissed as withdrawn on the basis of a Department Circular. The court left the substantial question of law regarding the taxation of advance receipts open and closed connected miscellaneous petitions.
Appeal dismissed as withdrawn; substantial question of law left open; connected miscellaneous petition closed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 21/6/2016
The Honourable Mr.Justice S.Manikumar and The Honourable Mr.Justice D.Krishnakumar
Tax Case Appeal No.392 of 2016
The Principal Commissioner of Income Tax Central Circle II No.108 Nungambakkam High Road Chennai 600 034. ...
... Appellant
Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai dated 30/6/2015 in ITA No.1948/Mds/2014 against the order of the Commissioner of Income Tax(A) (C)- II, Chennai -34, dated 26.3.2014 made in ITA.No.203/2011-12 for the assessment Year 2009-2010 and against the Assistant Commissioner of Income Tax Central Circle II (5), Chennai dated 23.12.2011 made in PAN NO.BACPS5964G for the assessment Year 2009-2010.
(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 30/6/2015.
“Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in holding that the amount received as advance as per the agreements entered into by the assessee
with different film producers, promising to render professional services were not taxable as income, even though the assessee was following cash system of accounting?”
Tax Case Appeal No.392 of 2016
Mp[co] srg 25/07/2016
The Principal Commissioner of Income Tax Central Circle II
Commissioner of Income Tax(A) (C)- II
Assistant Commissioner of Income Tax Central Circle II
S.Manikumar
D.Krishnakumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
