2009 (1) TMI 881 - ITAT DELHI ‘A’ BENCH

Extract:
.......the accounts are audited and the balance sheet prepared. 111. Therefore, the orders of tax authorities below in this regard are set aside and ground No. 6 of the appeal taken by the assessee is allowed. 112. In the result the three instant appeals filed by the assessee are partly allowed for statistical purposes in terms of this consolidated order.