2001 (3) TMI 281 - AT - Income Tax

Extract:
.......rred to by the ld. D.R. are not directly on the point before us and are distinguishable on facts. 16. In view of the above discussion, we do not find merit in the arguments put forth on behalf of the revenue. Accordingly, no interference is called for in the order of the Tribunal dated 5-7-2000. In the result, appeal of the assessee stands allowed.