2006 (8) TMI 664

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....Tax Appeal No. 231 of 2006 - -<br>Income Tax<br>Y.R.Meena And D.A.Mehta, JJ. Mr Tanvish U Bhatt for Appellant. None for Opponent. ORAL ORDER Heard learned counsel for the appellant. The....

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....d in this appeal has been considered by this Court in case of CIT vs. Bhagwati Auto Gas Ltd., 261 ITR 481, whereby the issue has been decided in favour of the assessee and the Tribunal has followed th....