COMMISSIONER OF INCOME TAX Vs. TVS MOTORS LIMITED

JUDGEMENT

(1.) This appeal by the Revenue under Section 260 A of the Income Tax Act, 1961 (hereinafter referred to as "the Act") is directed against the order dated 09.04.2009 in ITA.No.491/Mds/2008 passed by the Income Tax Appellate Tribunal Madras, 'D' Bench in the assessment year 2004 - 05.

(2.) The appeal has been admitted on the following substantial questions of law :

(3.) We have heard Mr.M.Swaminathan, learned Senior Standing Counsel for the appellant/revenue and Mr.Vijayaraghavan, learned counsel for the respondent/assessee.