COMMISSIONER OF INCOME TAX vs. M/S.GANAPATHY MEDIA PVT.LTD.,

T.C.A.No.1217 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED 17.08.2022 CORAM THE HON'BLE Mr. JUSTICE R. MAHADEVAN AND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ Tax Case Appeal No.1217 of 2015 The Commissioner of Income Tax Media Circle-I Chennai 600 034 .. Appellant Vs. M/s.Ganapathy Media Private Limited 3/6, MGR Salai Vijayaraghavapuram Chennai 600 093 PAN : AACCG 8591M .. Respondent Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order dated 19.06.2015 passed by the Income Tax Appellate Tribunal, 'D' Bench, Chennai, in I.T.A.No.1286/Mds/2013. For Appellant : Mr.M.Swaminathan Mrs.V.Pushpa

Standing Counsels 1/4 https://www.mhc.tn.gov.in/judis T.C.A.No.1217 of 2015 J U D G M E N T (Judgment was delivered by R. MAHADEVAN, J.) This tax case appeal has been filed by the appellant/Revenue, calling in question the correctness of the order dated 19.06.2015 passed by the Income Tax Appellate Tribunal, 'D' Bench, Chennai, in I.T.A.No.1286/Mds/2013, relating to the assessment year 2009-10. 2. By order dated 11.01.2016, this Court admitted the aforesaid tax case appeal on the following substantial questions of law : “1. Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in deleting the disallowance made under section 40(a)(ia) of the Income Tax Act, 1961? 2. Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in concluding that the payments made by the assessee will not tantamount to royalty?” 3. When the matter was taken up for consideration, the learned Standing Counsels for the appellant/Revenue brought to the notice of this court the 2/4 https://www.mhc.tn.gov.in/judis T.C.A.No.1217 of 2015 Circular No.17/2019 dated 08.08.2019, issued by the Central Board Direct Taxes, wherein, it is stipulated that appeal shall not be filed/pursued by the Department before the High Court in cases where the tax effect does not exceed Rs.1,00,00,000/- (Rupees One Crore). It is also submitted that the tax effect in this appeal is less than the threshold limit. 4. In the light of the aforesaid submissions made by the learned Standing Counsels for the appellant/Revenue, the present appeal, wherein, the tax effect is said to be less than the monetary limit imposed, is dismissed as withdrawn, keeping open the substantial questions of law for determination in an appropriate case. No costs. [R.M.D,J.] [M.S.Q, J.] 17.08.2022

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gya 3/4 https://www.mhc.tn.gov.in/judis T.C.A.No.1217 of 2015 R. MAHADEVAN, J. AND MOHAMMED SHAFFIQ, J. gya To 1.The Commissioner of Income Tax Media Circle-I, Chennai 600 034 2.The Deputy Commissioner of Income Tax Media Circle-I Chennai 3.The Commissioner of Income Tax (Appeals)-VI Chennai 4.The Income Tax Appellate Tribunal 'D' Bench, Chennai Tax Case Appeal No.1217 of 2015 17.08.2022 4/4 https://www.mhc.tn.gov.in/judis