2003 (3) TMI 287 - ITAT DELHI-F

Extract:
.......nces could suggest even remotely that there was any ambiguity in the issue at hand. 12. Accordingly, on account of the abovementioned detailed reasons, the grounds of the assessee and arguments advanced by the assessee in support thereof are rejected and the impugned order is upheld. 13. In the result, the appeal filed by the assessee is dismissed.