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2025 DAILYLAW 35601 (MAD)

THE COMMISSIONER OF INCOME TAX v. M/S.CMA CGM SHARED SERVICES

TCA/334/2020 · 2025-07-01

Sunder Mohan

Transfer Petitionbody2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

TCA No.334 of 2020 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 01.07.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.334 of 2020 The Commissioner of Income Tax, Chennai : Appellant versus M/s.CMA CGM Shared Services Centre (India) Pvt Ltd. No.32A and B, Ambit IT Park, 8th Floor, Ambattur Industrial Estate, Chennai 600 058 PAN AACCC7454R : Respondent Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal, Madras “D” Bench, Chennai, dated 25.10.2019 passed in I.T.A.No.76/Chny/2018. For Appellant : Mr.T.Ravi Kumar For Respondent : Mr.R.Venkatanarayanan, for M/s.Subbaraya Aiyar Padmanabhan and Ramanan https://www.mhc.tn.gov.in/judis TCA No.334 of 2020 JUDGMENT (Delivered by the Hon'ble Chief Justice) Mr.Ravi Kumar states that the monetary limit involved in this appeal is below the monetary limit prescribed in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023. Counsel says that he has instructions, therefore, to withdraw the appeal. 2. Counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department. 3. The appeal is dismissed as withdrawn. There will be no order as to costs. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 01.07.2025 Index : Yes/No Neutral Citation : Yes/No tar https://www.mhc.tn.gov.in/judis TCA No.334 of 2020 To 1.The Commissioner of Income Tax, Chennai 2.The Income Tax Appellate Tribunal Madras “D” Bench Chennai https://www.mhc.tn.gov.in/judis TCA No.334 of 2020 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN , J. (tar) TCA No.334 of 2020 01.07.2025 https://www.mhc.tn.gov.in/judis