In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed
Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.
801, 802, 2006-07 , Asst./Dy. M/s Singareni to 803/ 2009-10 & Commissioner Colleries 4 H/2014 and 2010-11 of Income-tax, Company Ltd., 519/H/2016 and 2004- Circle – 1, Khammam 05 Khammam 5 879, 880, 2005-06, M/s Singareni Asst./Dy. to 882, 884, 2006-07, Colleries Commissioner of 11 886 & 2007-08, Company Ltd., Income-tax, 887/H/2014