Commissioner of Income Tax v. M/S Ticel Bio Park Ltd.
Case brief
What is this about?
Madras High Court; T.C.A.No.846 of 2013; tax case appeal under Section 260A, Income-Tax Act, 1961; assessment year 2008-09 (200809); appellant Commissioner of Income Tax, Chennai; respondent/assessee M/s. TICEL Bio Park Limited, Taramani; impugned order of ITAT Madras 'C' Bench, ITA No. 2123/Mds/2011 dated 02.04.2013; issue conceded as covered by assessee's own case, Commissioner of Income Tax, Chennai v. Ticel Bio Park, T.C.A.No.1035 of 2015 dt 25.08.2020; substantial questions of law answered in favour of assessee; appeal dismissed, no costs; coram Dr. Justice Anita Sumanth and Justice Mummineni Sudheer Kumar; decision date 23.01.2026; neutral citation 2026:MHC:298.
What did the court decide?
Substantial questions of law answered in favour of the assessee; appeal dismissed with no costs. ¶3