2000 (10) TMI 26 - BOMBAY HIGH COURT

Extract:
.......d at the normal rate of taxation under the Act. Accordingly, the above question is answered in the negative, i.e., in favour of the assessee and against the Department. Question No. 1 is answered in our judgment in ITA No. 81 of 1999. Accordingly, all the above appeals are disposed of with no order as to costs. Issuance of certified copy expedited.