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2002 (7) TMI 98 - HC - Income TaxExtract: .......with their Lordships views. The cases are as follows (1) CIT v. Arihant Industries Ltd. 2002 255 ITR 458 (P and H) (2) Gujarat Poly-Avx Electronics Ltd. v. Deputy CIT (Assessment) 1996 222 ITR 140 (Guj) and (3) CIT v. Punjab National Bank 2001 249 ITR 763 (Delhi). ccordingly the question is answered in favour of the assessee and in the affirmative.
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