COMMISSIONER OF INCOME TAX Vs. GOODWILL INDIA LTD

JUDGEMENT

(1.) CMP 215/2003 Allowed subject to all just exceptions. ITA No. 492/2003

(2.) LEARNED counsel for the Revenue has drawn our attention to (2003) 263 ITR (St) pp. 2 and 3. It is not disputed before us that the decision of this Court in the case of CIT vs. Bansal Credits Ltd. (2003) 179 CTR (Del) 23 : (2003) 259 ITR 69 (Del), which has been referred by the Tribunal, has been indirectly confirmed by the Supreme Court.