Computer Age Management Services Pvt. Ltd., Chennai vs. DCIT Ltu 2, Chennai
In the result, the appeals of the assessee for all the assessment years are treated as partly allowed
ITA 1140/CHNY/2018[2012-13]Status: DisposedITAT Chennai14 Dec 2018AY 2012-13
Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos.1140, 1141 & 1142/Chny/2018. "नधा"रण वष" /Assessment Years : 2012-13, 2013-14 & 2014-15. Computer Age Management Vs. The Deputy Commissioner Of Services Pvt. Ltd, Income Tax, Rayala Towers, 3Rd Floor, Ltu-2, 158, Anna Salai, Chennai. Chennai 600 002. [Pan Aaacc 3035G] (अपीलाथ"/Appellant) (""यथ"/Respondent)
For Appellant: Shri. Sandeep Bagmar, R. AdvocateFor Respondent: Shri. R. Clement Ramesh
Section 14A
…nts (P) Ltd (1971) 82 ITR 902 (SC) (ii) Empire Jute Co. Ltd vs. CIT, (1980) 3 Taxman 69 (SC) (iii) Carborandum Universal Ltd vs. JCIT(2012) 26 Taxmann.com 268 (Madras HC) ITA Nos.1140, 41 & 42 /2018 :- 20 -: (iv) CIT vs. (Late) GD Naidu and others (1986) 24 Taxmann 255 268 (Madras HC) (v) Asianet Communications Ltd vs. CIT(2018 ) 96 26 Taxmann.com 399 (Madras HC) (vi) Hatsun Agro Products Ltd. vs. JCIT (2018) 99 26 Taxmann.com 220 (Madras HC) (vii) Hidelberg Cement India Ltd vs. ACIT( 2015) 55 26 Taxmann.com 336 (Mumbai ITAT) Per contra, ld. Departmental Representative submitted that 24. even though the…