2013 (2) TMI 628

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..... cts relevant for the purpose of assessment. - Decided in favor of assessee. - ITA NO 1263/11, ITA(L) NO 2347/10 - - - Dated:- 1-7-2011 - DEVADHAR J. P. and SONDURBALDOTA R. P. SMT. JJ. D.K Kamwal for the appelant. Atul k. jasani for the respondent. Judgment: In both these appeals, the question raised by the Revenue is whether the Income-tax Appellate Tribunal was justified in ca .....

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