Commissioner Of Income-Tax vs Valli Cotton Traders Pvt. Ltd., (Unit Of ... on 17 July, 2006
CIT(A) and secondly in view of our decision in the case of ITO vs. Mahavir
Cotton Traders in ITA No.326(Asr)/2010 and C.O. No.9(Asr)/2010 dated
30.05.2013 for the assessment year 2005-06. The relevant findings on
identical issues are reproduced as under: