DCIT, CHENNAI vs. M/S. ROYAL SUNDARAM ALLIANCE INSURANCE CO. LTD., CHENNAI

In the result, the appeals filed by both the Revenue and the assessee are partly allowed

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George

5) No notification under sub-section (2) shall be issued except after consultation with the Advisory Committee constituted under Section 101B. (6) Every notification issued under this section shall be laid before each House of Parliament, as soon as may be, after it is made. (7) For the removal of doubts, it is hereby declared that nothing in subsection

DCIT, CHENNAI vs. M/S. ROYAL SUNDARAM ALLIANCE INSURANCE CO. LTD., CHENNAI

In the result, the appeals filed by both the Revenue and the assessee are partly allowed