At, Income Tax Appellate Tribunal Chennai
By, THE HONOURABLE MR. ABRAHAM P. GEORGE
By, ACCOUNTANT MEMBER & THE HONOURABLE MR. DUVVURU RL REDDY
By, JUDICIAL MEMBER
For the Appellant: R. Vijayaraghavan, Advocate. For the Respondent: R. Clement Ramesh Kumar, Addl. CIT.
Abraham P. George, Accountant Member:
1. In this appeal filed by the assessee, which is directed against an order dated 30.06.2017 of ld. Commissioner of Income Tax (Appeals)-1, Coimbatore, it is aggrieved on relief not being given u/s.35D of the Income Tax Act, 1961 (in short ''the Act'') for commission payment and legal charges incurred in connection with arrangement of funds for working capital.
2. Ld. Counsel for the assessee admitted that the issue in question stood covered against the assessee by an earlier order dated 21.10.2013 by this Tribunal in assessee's own case in ITA No.342/Mds/2013, for assessment year 2009-2010. Accordingly, considering the submission made by the ld. Authorised Representative, there is nothing left to adjudicate.
3. In the result, the appeal of the assessee s
Please Login To View The Full Judgment!
tands dismissed. Order pronounced on Thursday, the 6th day of September, 2018, at Chennai.