In the result, the appeal filed by the assessee isallowed for statistical purposes
Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha
IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA