Commissioner of Income Tax v. M/S Sathya Tours&Travels

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 01/08/2016

The Honourable Mr.Justice S.Manikumar and The Honourable Mr.Justice D.Krishnakumar

Tax Case Appeal No.48 of 2014

Commissioner of Income Tax Chennai.

M/s.Sathya Tours & Travels No.3/2, Jeenis Road Saidapet, Chennai - 600 015 ... Respondent

Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal, Madras 'B' Bench dated 08/08/2013 in ITA No.706/Mds/2013, preferred against the order dt.14.12.2012 in ITA.No.170/10-11 (A)VIII by the Commissioner of Income tax appeals VIII, Chennai, which was preferred against the Assessment Order dt.8.12.2010 for the Assessment Year 2008-2009 by the Assistant Commissioner of Income Tax, Circle V, Chennai-34.

For respondent : Mr.N.V.Balaji

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 08/08/2013.

1. On 14.07.2014, the Tax Case Appeal was admitted and the following substantial questions of law were raised:-