TMI Blog2011 (3) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 -TMI -76895 - PUNJAB AND HARYANA HIGH COURT ], the matter was remanded to the Tribunal for fresh decision in accordance with law - Decided against the assessee - 864 of 2010 (O&M) - - - Dated:- 14-3-2011 - MR. JUSTICE ADARSH KUMAR GOEL, MR. JUSTICE JASWANT SINGH, JJ. Mr. Yogesh Putney, Sr.Standing counsel for the Revenue. ADARSH KUMAR GOEL, J. 1. This appeal has been prefe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness profit u/s 28(iiib)? iii) Whether on the facts and circumstances of the case, the Ld. ITAT was justified in placing reliance upon the decision of Income-tax Appellate Tribunal, Special Bench, Mumbai in the case of M/s Topman Exports Vs. ITO (209)-TOIL- 531-ITAT dated 11.08.2009 despite the fact that the decision of the Mumbai ITAT Special Bench in the case of Topman Export, supra has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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