2009 (2) TMI 8

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..... mon order of the Tribunal dated 31.08.2006 in ITA Nos. 540 and 541/Del/2004 pertaining to assessment years 2000-01 and 2001-02. 2. We have heard the learned counsel for the Revenue Ms Prem Lata Bansal as well as learned counsel for the assessee Mr R.M. Mehta. After perusing the order we find that there is no infirmity in the impugned judgment of the Tribunal. The learned counsel for the Revenue M .....

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..... nly to net amount earned by way of dividend. We have no doubt that Assessing officer while passing the order in terms of the directions issued by the Tribunal will keep this aspect of the matter in mind. Mr R.M. Mehta learned counsel for the assessee has also emphasized this aspect of the matter and as a matter of fact referred to the observations of the Tribunal to the same effect in paragraph 9 .....

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