Dy.Cit., Circle-4,, Ahmedabad vs Gujarat State Road Transport Corpn. , ... on 28 April, 2017
4. Learned Departmental Representative, on the other hand, relied upon the stand
of the authorities below and pointed out that this aspect of the matter was not examined
by any of the authorities below. He submits that the issue in appeal is squarely covered
against the assessee by Hon'ble jurisdictional High Court's judgment in the case of CIT
vs. Gujarat State Road Transport Corporation, 366 ITR 170 (Guj.). We thus urge to
confirm the stand of the authorities below and decline to interfere in the matter.