Association Of State Road Transport ... vs Deputy Director Of Income Tax ... on 20 December, 2000
We have considered the case laws relied upon by the assessee in the cases of Apparel Export Promotion Council v. Asstt. Director of Income Tax (1996) 57 ITD 609 (Del), Director of Income Tax v. Shilpam (1998) 230 ITR 126 (Cal) and Thanthi Trust (supra) and if the ratio of these decisions are taken into account then also assessee deserved to succeed in its appeals.