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2001 (8) TMI 287 - ITAT DELHI-E
Extract:
....... the aforesaid view taken in the case of State Bank ofHyderabad. While taking view favourable to the assessee we also keep in mind the Supreme Court decisions in the cases of CIT vs. Shaan Finance (P) Ltd. (1998) 146 CTR (SC) 110, and Mysore Minerals Ltd. vs. CIT (1999) 156 CTR (SC) 1. 16. In the result, the appeal filed by the assessee is allowed.