2001 (2) TMI 42

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..... ent Allowance - - - - - Dated:- 14-2-2001 - Judge(s) : R. JAYASIMHA BABU., K. GNANAPRAKASAM. JUDGMENT The judgment of the court was delivered by K. GNANAPRAKASAM J.--At the instance of the Re .....

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..... 2000] 244 ITR 669, wherein the question has been answered in favour of the assessee and against the Revenue. Applying the principles laid down in the abovesaid decision, we also answer the question .....

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