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2004 (2) TMI 289 - AT - Income TaxExtract: .......rious decisions, namely, CIT vs. Sterling Food (1999) 153 CTR (SC) 439 (1999) 237 ITR 579 (SC) and Pandian Chemicals Ltd. vs. CIT (2003) 183 CTR (SC) 99 (2003) 262 ITR 278 (SC). On this issue, we would, therefore, uphold the treatment accorded by the AO. 19. With these observations, the appeal of the assessee as well as the Revenue are disposed of.
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