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2011 (6) TMI 792 - AT - Income Tax
Extract:
.......ff. 114. In the result, Revenue’s appeal vide ITA No 508/PN/2001 is partly allowed. 115. As a result, all the captioned appeals of the assessee vide ITA Nos 252/PN/01 & 482/PN/01 and Revenue’s Cross appeals vide ITA Nos 157/PN/01 & 508/PN/01 are partly allowed. Decision was pronounced in the open Court on 30th Day of June, 2011.