DCIT Corporate Circle 6(2), Chennai vs. Sundaram Clayton Ltd., Chennai
In the result, appeals filed by Revenue and the assessee
ITA 1376/CHNY/2018[2013-14]Status: DisposedITAT Chennai14 Jun 2021AY 2013-14
Bench: Shri V.Durga Rao & Shri G.Manjunatha
For Respondent: Mr. Vikram Vijayaraghavan
Section 14ASection 251(1)(a)Section 260ASection 32(1)(iia)Section 35
…आयकर अपील"य अ"धकरण,‘बी’"यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ीजी.मंजुनाथ, लेखासद"यके सम$ BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.1376 & 1254/Chny/2018 ("नधा"रणवष" / Assessment Year: 2013-14 & 2014-15) The Deputy Commissioner of Income Vs M/s. Sundaram Clayton Ltd. Tax, 29, Jayalakshmi Estates, Corporate Circle-6(2), Haddows Road, Chennai. Chennai-600 006. PAN: AAACS 4920J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकरअपीलसं./I.T.A.No.1355 & 1356/Chny/2018 ("नधा"रणवष" / Assessment Ye…