ASHOK LEYLAND LIMITED,CHENNAI vs. DCIT NON CORP CIRCLE 8(1) LTU - II, CHENNAI

Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No.1402/Chny/2024\nनिर्धारण वर्ष/Assessment Year: 2019-20\nM/s. Ashok Leyland Ltd.,\nNo.1, Sardar Patel Road,\nGuindy, Chennai-600 032.\n[PAN: AAAСА 4651 L]\n(अपीलार्थी/Appellant)\nv.\nThe DCIT,\nNCC-8(1),\nLTU-II,\nChennai.\n(प्रत्यर्थी/Respondent)\nआयकर अपील सं./ITA No.1663/Chny/2024\nनिर्धारण वर्ष/Assessment Year: 2019-20\nThe DCIT,\nNCC-8,\nChennai.\n(अपीलार्थी/Appellant)\nv.\nM/s. Ashok Leyl

80I-A(8) & (10) of the\nAct. In this regard, we find that, the reliance placed by the Ld. AR on\nthe decision of the Hon'ble Delhi High Court in the case of Pr.\nCIT v. Harpreet Kaur [2017] 88 taxmann.com 641/397 ITR 125\n(Delhi) against which the SLP preferred by the Revenue has been\ndismissed

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

In the result, appeal filed by the assessee is partly allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

80I-A(8) & (10) of the Act. In this regard, we find that, the reliance placed by the Ld. AR on the decision of the Hon'ble Delhi High Court in the case of Pr. CIT v. Harpreet Kaur [2017] 88 taxmann.com 641/397 ITR 125 (Delhi) against which the SLP preferred by the Revenue has been dismissed