2002 (7) TMI 32

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Revenue, the following question is referred for our opinion in respect of the assessment year 1984-85: "Whether the Tribunal was right in law and on facts in deleting the addition of Rs. 1,89,229 on account of 'export cash assistance' treating the same as a capital receipt?" Heard Mrs. Mauna Bhatt, learned standing counsel for the applicant-Revenue. Though served, none appears for the ....