Mahesana District Co-Operative Milk ... vs Commissioner Of Income-Tax on 24 December, 1999
Moreover,
it is an accepted position between the parties that the controversy
involved in the present case stands concluded by a decision of this
High Court in the case
of Mahesana
District Co-operative Milk Producers Union Ltd. v. Commissioner of
Income Tax,
(2002) 258 ITR 780, whereby the question has been answered in favour
of assessee and against the revenue.