Indira Motors (P) Ltd. vs Deputy Commissioner Of Income Tax on 20 October, 2004
In view of the
decision of the Division Bench of this Court
in the case of General Motors India (P)
Ltd. v. Deputy Commissioner of Income
Tax (supra) which has been relied upon by
the learned ITAT while passing the impugned
judgment and order, as such, no question of
law much less any substantial question of
law arises now."