2003 (1) TMI 228 - ITAT AHMEDABAD-C

Extract:
.......eelings of appreciation for admirable representation made by the learned representatives of both sides. 167. In the result, Revenue s appeal in the case of Shri Nileshbhai K. Patel is dismissed and all the appeals filed by the assessee/Revenue are partly allowed for statistical purposes and the cross appeals submitted by the assessee are dismissed.