In Ita/12/2006 Of Commissioner Of Income Tax v. Deep Baruah, the High Court (2010) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
ITA 12/2006BEFORETHE HON’BLE MR. JUSTICE AMITAVA ROYTHE HON’BLE MR.JUSTICE B.D.AGARWAL
Heard Mr. U.Bhuyan, learned counsel for the appellant. Mr. Bhuyan, learned counsel for the appellants submits that the issues involved herein have been answered by this court in the case of Commissioner of Income Tax -Vs- Deep Baruah, reported in (2010) 2 GLR 419.In the above view of the matter, the present appeal stands closed in the same terms.
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