2016 (7) TMI 1216

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....nish J Shah, Advocate JUDGMENT K. S. Jhaveri, J. 1. By way of this Appeal, the Appellant - Department has challenged the judgment and order dated 12.12.2008 of the Income Tax Appellate Tribunal, Tribunal "D" Bench, Ahmedabad in ITA No.1010/Ahd/2006 for the Assessment Year : 2002-2003 whereby the Tribunal held in favour of the assessee and partly reversed the order of CIT (Appeals). 2. ....

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....as question Nos.2 and 3 are concerned, they are squarely covered by the decision of the Hon'ble Supreme Court in the case of ACG Associated Capsules (P) Ltd. v. CIT [2012] 343 ITR 89/205 Taxman 136 (Mag.)/18 taxmann.com 137 in favour of the assessee. Under the circumstances, the aforesaid issues / questions are now not res integra. In the case of ACG Associated Capsules (P.) Ltd (supra), it is....