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2005 (3) TMI 708 - AT - Income Tax
Extract:
.......7 either. In our considered view, the appeals are devoid of any legally sustainable merits. Accordingly, we reject the appeals. 46. In the result, ITA Nos. 3772-3774/Mum./96 and 1588/Mum./97, are dismissed. 47. To sum up, while ITA Nos. 409, 410 and 411 are allowed for statistical purposes, ITA Nos. 3772-3774/Mum./96 and 1588/Mum./97 are dismissed.