2015 (5) TMI 995

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..... ect of both the questions referred above. Accordingly, as per the majority view, both the issues cited above are decided in favour of the assessee. - I.T.A. Nos.601-603/Coch/2013, C.O. Nos. 1-3/Coch/2014 - - - Dated:- 7-5-2015 - S/SHRI V.DURGA RAO, JM and B.R.BASKARAN, AM Appellant by Shri M. Anil Kumar, CIT(DR) Respondent by Shri K.P. Paulson ORDER Per V. DURGA RAO, J. .....

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