2001 (10) TMI 58 - KERALA HIGH COURT

Extract:
....... purposes of the assessee, and we do not see how that decision will apply to the facts of this case. We are of the view that the Tribunal went wrong in relying on the said decision and allowing the appeals. We, accordingly, reverse the order of the Tribunal by answering the questions referred to us in favour of the Revenue and against the assessee.