2013 (2) TMI 846

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....-2-2013<br>INCOME TAX APPEAL NO.418 OF 2012 - -<br>Income Tax<br>J.P.DEVADHAR & M.S.SANKLECHA,JJ. &nbsp;Mr. Vimal Gupta, Sr. Advocate i/b. Padma Diwakar, for the Appellant. Mr. P. J. Pardiwala, ....

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....the Tribunal in the impugned order has allowed the claim of the Respondent-Assessee by following the decision of the Apex Court in the matter of Anarkali Sarabhai v/s. Commissioner of Income Tax, repo....