2004 (11) TMI 101

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....isions)<br>Dated:- 8-11-2004<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : G. S. SINGHVI., AJAY KUMAR MITTAL. JUDGMENT At the instance of the Revenue, the Income-tax Appellate Tribunal, Delhi Bench....

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.... counsel for the Revenue fairly stated that the aforementioned question has been answered in favour of the assessee in Bharat Earth Movers v. CIT [2000] 245 ITR 428 (SC); CIT v. Oswal Woollen Mills Lt....