2009 (2) TMI 86

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..... claim of Investment Deposit u/s. 32AB, in view of the decision of Hon'ble Supreme Court in the case of CIT vs Kotagiri Industrial Co-op. Tea Factory Ltd. - question is answered in the affirmative i.e. in favour of the revenue and against the assessee
D. A. MEHTA and S. R. BRAHMBHATT, JJ. Mr. Saurabh N. Soparkar, Sr. Advocate, with Ms. Niti P. Sheth for Mrs. Swati Soparkar for the Applicant. .....

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..... venue invited attention to order dated 27.08.2007 made by this Court in Tax Appeal No.378 of 1999 and Tax Appeal Nos.558 of 1999 and 559 of 1999 to submit that identical issue was considered by the High Court and the appeals filed by the applicant-assessee have been dismissed. Mr.S.N.Soparkar, learned Senior Counsel appearing on behalf of the respondent-assessee in the present case, attempted to .....

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