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2003 (2) TMI 187 - AT - Income TaxExtract: .......0 decided on 19th June, 2001 (to which I am also a party). Further fortification can also be done by Madhya Pradesh High Court decision in the case of Itarsi Oils and Flours (P) Ltd. vs. CIT (2001) 170 CTR (MP) 158 (2001) 250 ITR 686 (MP). As such the order of the learned CIT(A) is upheld. 13. As a result, the appeal of the assessee gets dismissed.
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