2003 (3) TMI 731

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hese cases are posted for defect, since the applicant has not remitted the printing charge, nor produced paper books. 2. Learned counsel for the Revenue appearing for the applicant submits that the question referred for decision of this Court is covered by our judgment in ITA Nos. 90, 91 and 93 of 2000, wherein we followed the judgment of the Supreme Court in Vijaya Laxmi Sugar Mills Ltd. v. CI....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....essee is entitled to deduct the various expenses listed in computing the income by way of interest taxable under the head 'Income from other sources'. In appeal by the assessee and by the department, the Tribunal allowed the assessee's appeal and dismissed the appeal filed by the Revenue. Hence, the reference. 6. In Vijaya Laxmi Sugar Mills Ltd.'s case (supra) mentioned above, the Supreme Court....