M/S. Synergy Electric Pvt. Ltd., , ... vs Ito, Ward - 12(3), Kolkata , Kolkata on 31 October, 2018
3. Learned Departmental Representative's case before me is that the said co-
ordinate bench's decision has not considered hon'ble apex court's judgment in CIT vs.
Himatasingike Seide Ltd. (2006) 286 ITR 255 (SC) and this Tribunal's Special Bench
in Global Vantedge P Ltd. vs. DCIT (2010) 1 ITR (Trib) 326 (Del) I find that the co-
ordinate bench has gone by hon'ble apex court's decision (supra) in accepting
ITA No.1526/Kol/2018 A.Y. 2010-11
M/s Synergy Electric Pvt. Ltd. Vs. ITO Wd-12(3), Kol Page 3
assessee's case hereinabove. The Revenue's arguments supporting both the lower
authorities' action is declined therefore.