ACIT CIR-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

gains of\nsubsequent years without any limit whatsoever.\"\n8. In the light of the judicial precedents on the issue especially that\nof the Hon'ble Gujarat High court in the case of General Motors India\nPvt. Ltd. (supra), we find that the issue is covered in favour of the\nassessee, therefore, the ground taken by the revenue is rejected

DR. SANJAY KUMAR,RANCHI vs. PR. CIT, RANCHI

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]