2017 (5) TMI 1474

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....inghi For the Respondent : Mr. Aditya Bohra on behalf of Mr. Gunjan Pathak JUDGEMENT Per Hon'ble Jhaveri, J. 1. By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has dismissed the appeal filed by the department and allowed the appeal and the cross objection of the assessee. 2. This Court while admitting the appeal on 21.1....

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....by the decision of this Court in the case of Commissioner of Income Tax vs. M/s Gems Paradise, Gulab Niwas, M.I. Road, Jaipur in DB Income Tax Appeal No.201/2010 wherein in para 3 & 4, the Court has observed as under: "3. Considering the law declared by the Supreme Court in the case of Vijay Proteins Ltd. Vs. Commissioner of Income Tax, Special Leave to Appeal (C) No.8956/2015 decided on ....