TMI Blog2016 (9) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... ive and it is held that it is not taxable. Identical question is disposed of by this Authority in its judgment of in the case of same assessee. [2011 (7) TMI 98 - AUTHORITY FOR ADVANCE RULINGS] X X X X Extracts X X X X X X X X Extracts X X X X ..... The Department does not dispute this factual position, however, the only objection of the Department is that the aforesaid judgment of the Hon'ble Delhi High Court has been challenged before the Hon'ble Supreme Court and is pending there vide Civil Appeal No. 8853 of 2011 and 8854 of 2011. In that view, the Department says that we must desist from disposing of these applications. 3. We do not ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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