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Justice T.S.Sivagnanam, and V.Bhavani Subbaroyan while answering in the favour of the assessee held that the expenditure incurred by the assessee is a revenue expenditure and not a capital expenditure and there is no justification in remanding the matter to the Tribunal or to any other Lower Authority.
by Sekar Reporter · Published August 13, 2020
Tax order THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM W.P.Nos.16595 to 16598 of 2008 And M.P.Nos.1, 1, 1 and 1 of 2008 M/s Radel Electronics Pvt. Ltd. Repres –For Petitioner in all WPs : Ms.Anuradha P.M. For Respondents in all WPs: Mr.V. Nanmaran, Government Advocate. C O M M O N O R D E R by its Manager,——-This being the scope of the order impugned, this Court do not find any merit on the contentions raised on behalf of the petitioner. Further, the writ petitions are filed challenging the Notice. No writ against the notice is to be entertained in a routine manner. If at all the petitioner is aggrieved, they are bound to file their objections along with the documents and the evidences. 33. For all these reasons the writ petitions are devoid of merits and stand dismissed. However, there shall be no order as to costs. Consequently, connected miscellaneous petitions are also dismissed.
by Sekar Reporter · Published September 8, 2021