2010 (11) TMI 105

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..... Swami, B.K. Prasad, Ms. B. Sunita Rao, Ms. Priya Bhatnagar and Mrs. Anil Katiyar, Advocates, for the Appellant. S/Shri Ravinder Narain, Ms. Sonu Bhatnagar, Ajay Aggarwal, Ms. Mallika Joshi and Rajan Narain, Advocates, for the Respondent. [Order]. - We have heard learned Counsel for the appellant as well as learned Counsel for the respondents. 2. The Tribunal, in the instant cas....

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....led by the assessee. It is no doubt true that the Tribunal has copiously referred to the findings in the said Judgment but without saying anything as to how those findings are applicable to the facts at hand. The Tribunal disposed of the appeal with the observation that the findings in the earlier case are clearly applicable to the facts of the present case. It is needless to restate that the ques....