2001 (10) TMI 9

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..... ion 80P(2)(a)(i) - held that answer to the question has been correctly given in the decision of this court in CIT v. Karnataka State Co-operative Apex Bank aforementioned and in the order under appeal - hence revenue's appeal is dismissed - Civil Appeals Nos 4477 to 4478 to 4479 of 1998 - - - Dated:- 30-10-2001 - S. P. Bharucha, Y. K. Sabharwal And Brijesh Kumar JJ. For the Appellant .....

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..... tive Bank Ltd. v. ITO [2001] 251 ITR 522 (SC). It is now contended on behalf of the Revenue that the decision of this court in United Commercial Bank Ltd. v. CIT [1957] 32 ITR 688 was not considered. We do not think that it is open to the Revenue to urge, through different counsel, the same thing again and again. We are satisfied that the answer to the question has been correctly given in the d .....

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