In The Commissioner Of Income Tax v. M/S. The Nakodar Co-Op. Sugar Mills Ltd, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: In view of the above, the instant appeal is dismissed in terms ofthe decided case referred to in the foregoing paragraph.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
In the High Court of Punjab and Haryana, Chandigarh.
ITA No.169 of 2004
Date of Decision: 06.02.2009
The Commissioner of Income Tax
....Appellant.
Versus
M/s. The Nakodar Co-op. Sugar Mills Ltd.
....Respondent.
Coram:- Hon'ble Mr.Justice J.S. Khehar Hon'ble Mr. Justice Nawab Singh
Present: Mr. Rajesh Sethi, Advocate for the appellant.
Mr. M.R. Sharma, Advocate
for the respondent.
...
J.S. Khehar, J. (Oral).
Learned counsel for the rival parties are agreed, that thecontroversy raised through the instant appeal has been decided by aDivision Bench of this Court against the Revenue in Commissioner ofIncome Tax Vs. Doaba Co-operative Sugar Mills Ltd. (1998) 230 ITR774.
In view of the above, the instant appeal is dismissed in terms ofthe decided case referred to in the foregoing paragraph.
( J.S. Khehar )Judge
( Nawab Singh ) Judge.
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