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2007 (5) TMI 276 - AT - Income TaxExtract: .......lt is summed up as appeals (ITA Nos. 461 and 449/Jp/2005) preferred by the Department in the cases of Shri Bal Mukand Parihar and Swami Complex (P) Ltd. and appeal (ITA No. 421/Jp/2005) in the case of K.S. Apparels (P) Ltd. are dismissed and the appeal (ITA No. 471/Jp/2005) preferred by the assessee in the case of K.S. Apparels (P) Ltd. is allowed.
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