Commissioner Of Income Tax, Coimbatore vs M/S. Lakshmi Machine Works on 25 April, 2007
2. Counsel for the respondent pointed out that the
sole question arising in this appeal is covered
by the decision of the Supreme Court in the case
of CIT v. Lakshmi Machine Works, reported in
(2007) 290 ITR 667 (S.C.). The decision of the
Tribunal, which has held otherwise, must be
reversed to that extent.