COMMISSIONER OF INCOME TAX vs. GULAB FARMS P.LTD.

IN THE HIGH COURT OF DELHI AT NEW DELHI . 14.07.2008 . Present: Ms. Prem Lata Bansal, Advocate for the Appellant. . . + ITA No. 737/2008 . The tax effect in this appeal filed by the revenue, in respect of the assessment year 2002-03 is below the limit prescribed by the Central Board of . . Direct Taxes vide instructions No. 1979 dated 27.03.2000 as revised by instruction dated 24.10.2005. The appeal is dismissed. . . BADAR DURREZ AHMED, J . . RAJIV SHAKDHER, J . July 14, 2008 mk . . .