THE PRINCIPAL COMMISSIONER OF INCOME TAX 2, NO. 121, MAHATMA GANDHI ROAD, CHENNAI Vs. M/S. ETA GENERAL PVT. LTD.

JUDGEMENT

(1.) Heard Mr. Karthick Ranganathan, the learned Senior Standing Counsel for the appellant, and Mr. M.P. Senthil Kumar, the learned counsel for the respondent.

(2.) This Appeal has been filed by the Revenue, raising the following substantial questions of law:-

(3.) The learned Senior Standing Counsel for the Revenue fairly submits that the questions of law i) and ii) does arise for consideration in this Appeal, which pertain to the assessment year 2010-11. Therefore, those two questions stand deleted. Therefore, it has to be seen as to whether the Appeal has to be entertained, and whether the substantial questions of law iii) and iv) as framed above, would arise for consideration.