TMI Blog2008 (7) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... not of capital nature - substantial question of law has already been answered by this Court against the Revenue, therefore, the substantial question of law raised by the Revenue is answered against the Revenue and in favour of the assessee - 320 of 2008 - - - Dated:- 10-7-2008 - CORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL HON'BLE MR. JUSTICE RAKESH KUMAR GARG Present: Mr. K.K. Mehta, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income of Rs. 4,52,35,040/-. Aggrieved by the said order, the assessee filed an appeal before the Commissioner of Income Tax (Appeals)-I, Ludhiana, who vide his order dated 23.11.2004, following orders under Section 250 (6) of the Act in Appeal No. 17-IT/CIT (A)-1/03-04 in the case of M/s Liberty Group Marketing Division, allowed the appeal of the assessee, while allowing the deduction, as claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Marketing Division, Karnal, ten appeals (ITAs No. 9 of 2002, 79, 200, 201 of 2005, 159, 160 of 2006, 452, 453, 527 and 528 of 2007), filed by the Revenue, raising the similar substantial question of law, have been dismissed by this Court, by a common judgment dated April 22, 2008. Since the aforesaid substantial question of law has already been answered by this Court against the Revenue and in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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