LAWS(MAD)-2019-3-56

WEST ASIA EXPORTS & IMPORTS (P) LTD Vs. ASSISTANT COMMISSIONER OF INCOME TAX COMPANY CIRCLE III(3)

Decided On March 11, 2019
West Asia Exports And Imports (P) Ltd Appellant
V/S
Assistant Commissioner Of Income Tax Company Circle Iii(3) Respondents

JUDGEMENT

(1.) The Assessee has filed this appeal under Sec. 260A of the Act raising the following substantial questions of law arising from the order of the Income Tax Appellate Tribunal dated 19th Dec. 2007. The appeal was admitted by a Coordinate Bench of this Court on the following substantial questions of law on 17.6.2008:

(2.) The facts of the present case in a nut shell are as under:

(3.) The findings of the Commissioner of Income Tax (Appeals) are as under: