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.
35E. Therefore, this ground may be treated as not pressed. We draw your attention to the following decisions: 1. CIT Vs Hindustan Zinc Ltd 221 CTR 631 Paper book pages 16-20 Head note 2. Hindustan Aluminium Corp Ltd Vs CIT 159 ITR 673 (Cal HC) Paper Book pages 21 to 23. 3. Northern Coalfields Ltd Vs ACIT