2008 (1) TMI 344

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..... ion u/s 80 HHC - same question has been decided in favour of the assessee in similar cases - In view of the said decision of the Supreme Court, this appeal is hereby dismissed - 566 of 2006 - - - Dated:- 24-1-2008 - SATISH KUMAR MITTAL and RAKESH KUMAR GARG JJ. Sanjiv Bansal, Advocate, for the appellant-revenue. Akshay Bhan, Advocate, for the respondent-assessee. JUDGMENT The jud .....

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..... he time of motion hearing, it was not disputed that the question No.2 is covered against the revenue by a judgment of this Court rendered in I.T.A. No. 293 of 2005 "Commissioner of Income tax-I, Ludhiana v. M/s Vardhaman Polytex Limited, Ludhiana" decided on 22.5.2006. However, notice of motion was issued with regard to question No.1. 3. Today, counsel for the appellant very fairly states that .....

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