2010 (5) TMI 736

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..... Ms. Jyoti Balasundaram and Dr. Chittaranjan Satapathy, JJ. Shri M.S. Nagaraja, Advocate, for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. ORDER Heard both sides. The .....

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..... the appellants should have taken 50% of the credit in the first year and the balance 50% in the second year. 2. Even assuming that the department s case is valid, the appellants should be entitled .....

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