2001 (5) TMI 134 - ITAT AHMEDABAD-A

Extract:
.......the cross objection. XXII(4). Before parting, we would like to express our feelings of appreciation for an admirable presentation of the case by the learned representatives of both sides. XXII(5). In the result, the assessee s appeal is partly allowed. The appeal filed by the Revenue and the cross objections submitted by the assessee are dismissed.