Dismissed
The Commissioner of Income Tax v. M/S.v.Ramakrishna and Sons Pvt.
Madras HCTCA/79/2016
Case brief
AI extract
What is this about?
The High Court dismissed an appeal under Section 260-A of the Income Tax Act against the Income Tax Appellate Tribunal order, relying solely on Circular No. 21/2015 issued by the CBDT without adjudicating the merits of the legal questions raised.
What did the court decide?
The appeal under Section 260A of the Income Tax Act was dismissed on the basis of Circular No. 21/2015.