COMMISSIONER OF INCOME TAX AND THE ASSISTANT COMMISSIONER OF INCOME TAX Vs. KARNATAKA STATE WAREHOUSING CORPORATION

JUDGEMENT

(1.) ALL these appeals arise out of the common order dated 5.7.2004 passed in ITA Nos. 239, 240, 241, 242, 243 & 244/Bang/2003 on the file of the Income lax Appellate Tribunal, Bangalore Bench (A), for the assessment years from 1992 -1993 to 1997 -1998 in so far as it relates to fumigation, disinfestation charges and supervisory charges.

(2.) SINCE all those appeals arise out of a common order, they are disposed of by this common judgment.

(3.) THE brief facts of the case are as follows;