2010 (8) TMI 1107

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....Hari, CA ORDER Per Shri S.K. Yadav, Judicial Member:- These appeals are preferred by the revenue against the respective order of the CIT(A) on common ground that CIT(A) has erred in deleting the disallowance of payments made in connection with the purchase of packing material after holding that these payments fall outside the purview of section 194C of the I.T. Act. 2. During the course of ....

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....the Tribunal is placed on record for perusal. 3. The Ld. D.R. on the other hand has placed a reliance upon the order of the CIT(A). 4. Having carefully examined the order of the lower authorities and the order of the Tribunal, we find that impugned issue is squarely covered by the aforesaid order of the Tribunal in the case of ITO Vs. Devi Fisheries Ltd. (supra) in which the Tribunal following t....