Dismissed
The Commissioner of Income Tax v. M/S.Mrf Ltd.
Madras HCTCA/1121/2015
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Court of Judicature at Madras Dated :…
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In the High Court of Judicature at Madras
Dated : 16.6.2020
Coram :
The Honourable Mr.Justice T.S.SIVAGNANAM
and
The Honourable Mrs.Justice PUSHPA SATHYANARAYANA
Tax Case Appeal No.1121 of 2015
The Commissioner of Income Tax, Chennai ...Appellant/Respondent
APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 13.5.2015 made in ITA.No.521/Mds/2014 on the file of the Income Tax Appellate Tribunal, Chennai 'A' Bench for the assessment year 2009-10. ITA.No.521/mds/2014 against the Commission of Income Tax(Appeals) Large Tax Payer Unit, Chennai600101 in FBTA No.7/11-12/LTU(A) order dated 19/12/2013 in GI No./PAN NO-AAACM4154G for the Assessment year large Tax Payer Unit, Chennai order dated 16/12/2011 in GI No./PA No.-AAACM 4154G for the Assessment year 2009-2010.
Judgment was delivered by T.S.Sivagnanam,J
We have heard Mr.T.Ravikumar and Mrs.R.Hemalatha, learned Senior Standing Counsel appearing for the appellant – Revenue and Mr.R.Vijayaraghavan, learned counsel appearing on behalf of M/s.Subbaraya Aiyer Padmanabhan, learned counsel on record for the respondent.
the file of the Income Tax Appellate Tribunal, Chennai 'A' Bench (for brevity, the Tribunal) for the assessment year 2009-10.
“1. Whether on the facts and in the circumstances of the case, the Tribunal was right in deleting the additions made by the AO under Section 115WB(1) under the Fringe Benefit Tax?
3.Whether on the facts and circumstances of the case, the Tribunal was right in holding the provisions of Sec.115WB(2) and 115WB(3) are not applicable especially when the basis of taxation for Fringe Benefit has been clarified in Board Circular No.8 of 2005?"
Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
To
TCA.No.1121 of 2015
RJI (CO)
RV (03/09/2020)
4 provisions across 1 enactments
Commissioner of Income Tax, Chennai
M/s. Subbaraya Aiyer Padmanabhan
T.S. Sivagnanam
Pushpa Sathyanarayana
As recorded by the court registry
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