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    <title>2012 (7) TMI 698 - MADRAS HIGH COURT</title>
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    <description>The Court partly allowed T.C.(A) No.1311 of 2005, answering the first question against the assessee and the second question in favor of the assessee. T.C.(A) No.1312 of 2005 was allowed in favor of the assessee, with the first and second questions answered in favor of the assessee, and the third question not arising. No costs were awarded in either case.</description>
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      <title>2012 (7) TMI 698 - MADRAS HIGH COURT</title>
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      <description>The Court partly allowed T.C.(A) No.1311 of 2005, answering the first question against the assessee and the second question in favor of the assessee. T.C.(A) No.1312 of 2005 was allowed in favor of the assessee, with the first and second questions answered in favor of the assessee, and the third question not arising. No costs were awarded in either case.</description>
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