COMMISSIONER OF INCOME TAX Vs. CHENNIMALAI INDUSTRIAL WCS LTD ; PALLAKATTU PUDUR WCS LTD ; CHENNIMALAI METRO WCS LTD ; CHENNIMALAI WCS LTD ; PERIYAR PRIMARY INDUSTRIAL WCS LTD ; CHENNIMALAI KONGU WCS LTD ; KALIKKAVALASU PRIMARY; CHENNIMALAI SIRAGIRI

JUDGEMENT

(1.) These appeals have been filed by the Revenue against the order dated 2.5.13 passed by the Income Tax Appellate Tribunal, Madras 'A' Bench, in ITA Nos.1553/Mds/2012 to 1561/Mds/2012.

(2.) Though a batch of ten appeals were filed by the Revenue, unsuccessfully, before the Tribunal, they are before this Court on appeal in respect of eight matters alone, contending that for the rest of the two matters, the Department thought it fit not to pursue appeals on account of lesser monetary limits involved in those matters. Hence, the above eight appeals are filed in respect of eight different assessees, but the assessment year in respect of all the assessees is one and the same, i.e., 2009-2010.

(3.) The following questions of law have been framed for consideration in all these appeals :-