2003 (8) TMI 41

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Judge(s) : G. SIVARAJAN., KURIAN JOSEPH. JUDGMENT The Commissioner. of Income-tax has filed this appeal against the order of the Income-tax Appellate Tribunal, Cochin Bench, in I.T.A. No. 2 .....

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..... I.T.A. Nos. 251 of 2002 and 166 of 2002 CIT v. Chemmeens [2007] 290 ITR 337 (Ker), in favour of the assessee and we do not find any merit in this appeal. It is accordingly dismissed. The judgment in .....

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