2010 (12) TMI 1084

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....itioner: Mr. Patty B. Jeganathan For the Respondent: Mr. R. Sivaraman ORDER F.M.IBRAHIM KALIFULLA) The Revenue has come forward with this appeal seeking to raise the-.following substantial questions of law:        1. Whether on the facts and circumstances of the case, the Tribunal was right in deciding that-cotton waste cannot be considered as 'scra....

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....39;rC, the technical breach was liable to be condoned by following the aecision of this Court in the case of CIT Vs. A.N. Arunachalam r:-anrted in 208 ITR 481. Therefore, we do not find any scope to entertain the said question. 3. As far as the first question is concerned, it related to sale of cotton waste. Accordingly to the Revenue, the said sale shouldbe construed as salt of scrap within th....