2013 (10) TMI 1540 - ITAT INDORE

Extract:
.......n assessment year 2005-06 and 2006-07 under Section 2(24)(iv) and 2(22)(e) of the Income-tax Act, 1961. 30. In the result, the appeals of assessee for assessment year 2003-04 and 2004-05 are dismissed, whereas appeals for assessment year 2005-06 and 2006-07 are allowed in part. This order has been pronounced in the open court on 28th October, 2013.