ACIT CORPORATE CIRCLE-6(2), CHENNAI vs. S V GLOBAL MILL LTD, CHENNAI
In the result, the appeal filed by the Revenue is dismissed
ITA 2684/CHNY/2019[2016-17]Status: DisposedITAT Chennai28 Jan 2021AY 2016-17
Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपील सं./Ita No.: 2684/Chny/2019 िनधा"रण वष" / Assessment Year: 2016-17 The Acit, M/S. Sv Global Mill Ltd., Corporate Circle 6(2), V. New No.5/1, Old No.3/1, 6Th Cross Street, Cit Colony, Chennai. Mylapore, Chennai – 600 004. Pan: Aaocs2500E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Suresh Periasamy,Jcit ""यथ" क" ओर से/Respondent By : Shri B. Ramakrishnan, Fca सुनवाई क" तार"ख/Date Of Hearing : 30.12.2020 घोषणा क" तार"ख/Date Of Pronouncement : 28.01.2021
For Appellant: Shri Suresh Periasamy,JCITFor Respondent: Shri B. Ramakrishnan, FCA
Section 10(37)Section 28Section 56(2)Section 56(2)(viii)Section 96
iii) of clause (14) of section 2;
(ii) “immovable property” means any land (other than agricultural land) or any building or part of a building.”
4.3,9. From the perusal of Section 194LA, it is clear that the said
Section was introduced from 1-10-2004 much prior to the introduction of the new RFCTLARR
