2006 (10) TMI 183 - ITAT DELHI-A

Extract:
.......ssue and dismiss the relevant grounds raised by the Revenue in its appeals. 115. In the result (a) the appeals of the assessee for assessment years 1997-98 and 1998-99 are allowed (b) the appeals of the assessee for assessment years 1995-96, 1996-97, 1999-2000 and 2000-01 are partly allowed and (c) all the four appeals of the Revenue are dismissed.