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2007 (5) TMI 351 - AT - Income TaxExtract: ........ ITO 2006 98 ITD 165 (Ahd.) as also by the decision of the Hon rsquo ble jurisdictional High Court in Scoop Industries (P.) Ltd. v. ITO 2007 161 Taxman 366 (Bom.). In this view of the matter, ground No. 2 taken by the assessee in both the appeals is dismissed. 28. In view of the foregoing, both the appeals filed by the assessee are partly allowed.
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