2010 (4) TMI 82

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....Whether Reporters of local papers may be allowed to see the judgment?  2. To be referred to the Reporter or not?   3. Whether the judgment should be reported in Digest?   BADAR DURREZ AHMED, J (ORAL) 1. This is an appeal filed by the Revenue against the order dated 14.05.2009 passed by the Income Tax Appellate Tribunal in respect of the Assessment Year 1995-96 and ....

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.... by the Tribunal following the decision of the Supreme Courts in the case of IPCA Laboratories Limited: 266 ITR 521 (SC). The Tribunal correctly took the view that when the assessee filed return, there was a difference of opinion and there were three decisions in favour of the assessee which was ultimately decided against the assessee only after the return was filed by him and consequently, the as....