ACIT, CHENNAI vs. M/S. TVS MOTOR COMPANY LIMITED, CHENNAI
In the result, appeal of the revenue is dismissed
ITA 1782/CHNY/2012[2008-09]Status: DisposedITAT Chennai13 Apr 2022AY 2008-09
Bench: S/Shri Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-09 The The Asst. Asst. Commissioner Commissioner Of Of Vs. M/S. Tvs Motor Company Ltd., M/S. Tvs Motor Company Ltd., Income Tax, Company Circle Income Tax, Company Circle- Jayalakshmi Estates, 29 (Old Jayalakshmi Estates, 29 (Old Iii(2), New Block, 4Th Floor, 121, Iii(2), New Block, 4 No.8), Haddows Road, Chennai No.8), Haddows Road, Chennai Mahatma Mahatma Gandhi Gandhi Road, Road, Nungambakkam, Chennai Nungambakkam, Chennai Pan/Gir No.Aaacs 7032 B Aaacs 7032 B (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri Vikram Vijayaraghavan, Vikram Vijayaraghavan, Ar Revenue By : Dr. S.Palanikumar, Cit ( Cit (Dr) Date Of Hearing : 24 /2/ 2022 2 Date Of Pronouncement : 13/4/20 /2022 O R D E R Per C.M.Garg, Jm , Jm
For Appellant: Shri Vikram VijayaraghavanFor Respondent: Dr. S.Palanikumar, CIT (
Section 80Section 80HSection 80I
10B to indicate that such a prohibition was not within the contemplation of the legislature. There is no reason to deprive the assessee of the normal entitlement which would flow out of the provisions of section 70 of the Act. Therefore, the assessee in
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Assessment Year : 2008-09
the present case is eligible
