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2013 (6) TMI 742 - AT - Income TaxExtract: .......the cases of Topman Exports vs CIT, 67 DTR 185 and ACG Associated Capsules Pvt. Ltd. vs CIT, 67 DTR 205, the issue had been decided in favour of the assessee. We therefore, do not see any infirmity in the order of the ld. CIT(A) 3.0 In the result, the appeal filed by the Revenue is dismissed. (Order Pronounced in the Open Court on this 26-06-2013.)
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