Mahesana District Co-Operative Milk ... vs Commissioner Of Income-Tax on 24 December, 1999
The
learned Senior Standing Counsel for the appellant-revenue accepts
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.