DCIT-2(1), , CHENNAI vs. THE INDIA CEMENTS LTD,, CHENNAI
In the result, the cross objection filed by the assessee is partly allowed for statistical purpose
ITA 2210/CHNY/2017[2008-09]Status: DisposedITAT Chennai18 Aug 2021AY 2008-09
Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)
For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Srinivasa Rao, CIT
Section 115VSection 14A
section 36(1)(iii) of the Act.
25 I.T.A. Nos. 2145, 2210, 2038/Chny/2017,
737/Chny/2018 & C.O No.76/Chny/2018
12.3 The ld.AR for the assessee, on the other hand submitted that this issue is covered in favour of the assessee by the decision of ITAT, Chennai Benches in assessee’s own case for assessment year
2007-08 in ITA No.1343/Mds/2010 dated 01.01.2016, where
