2008 (9) TMI 420 - AT - Income Tax

Extract:
.......nternational transaction disclosed by them exceeds the margin provided in the provision. 164. In the result, the appeals of the assessee for all the three years under consideration as well as appeals of the revenue for assessment years 2001-02 and 2002-03 are partly allowed whereas the appeal of the revenue for assessment year 2003-04 is dismissed.