CHIRANJEEVI WIND ENERGY LIMITED,COIMBATORE vs DCIT CORPORATE CIRCLE 1, COIMBATORE

Income Tax Appellate Tribunal, ‘C’ BENCH : CHENNAI

Before: SHRI ABRAHAM P. GEORGE & SHRI DUVVURU RL REDDY]

आदेश / O R D E R

PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER

In this appeal filed by the assessee, which is directed against an order dated 30.06.2017 of ld. Commissioner of Income Tax (Appeals)-1, Coimbatore, it is aggrieved on relief not being given u/s.35D of the Income Tax Act, 1961 (in short ‘’the Act’’) for commission payment and legal charges incurred in connection with arrangement of funds for working capital.

Ld. Counsel for the assessee admitted that the issue in 2. question stood covered against the assessee by an earlier order dated 21.10.2013 by this Tribunal in assessee’s own case in for assessment year 2009-2010. Accordingly, considering the submission made by the ld. Authorised Representative, there is nothing left to adjudicate.

In the result, the appeal of the assessee stands dismissed.

CHIRANJEEVI WIND ENERGY LIMITED,COIMBATORE vs. DCIT CORPORATE CIRCLE 1, COIMBATORE