2013 (7) TMI 928

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..... <![endif]--><!--[if gte mso 9]> .....

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..... t-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-fareast-language:EN-US;} <![endif]--> MR. RAJIVE BHALLA AND MR. DR. BHARAT BHUSHAN PARSOON, JJ. Shri Rajesh Katoch, Advocate, for the appellant Shri Sunil Kumar Mukhi, Advocate for the respondent JUDGEMENT Rajive Bhalla , J. (Oral): The .....

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..... ax was realized as a part of sale proceeds of the goods manufactured by the respondent? Counsel for the parties agree that question No.(i), which consists of two parts, namely foreign exchange fluctuation and insurance claim, have been answered against the revenue and in favour of the assessee in ITA No.165 of 2007, Commissioner of Income Tax-I, Ludhiana v. Venus Fabrics, Ludhiana, and ITA No. .....

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