2013 (3) TMI 830

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vadhar And M.S. Sanklecha, JJ. Mr. Vimal Gupta, Senior Advocate with Padma Divakar for the appellant. Mr. Nishant Thakkar i/b. Mint Confrers for the respondent. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... llen due or received ? 2. Counsel for the parties state that the issue is covered in favour of the respondent-assessee and against the revenue by the decision of this Court in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X