COMMISSIONER OF INCOME TAX Vs. HARRISONS MALAYALAM LTD.

JUDGEMENT

(1.) The question raised in these Income Tax Appeals for the assessment years 1995-96 to 1997-98 has already been answered in favour of the assessee in the assessee's own case by judgment dtd. 3/8/2012 in ITA No.96/2000 [Commissioner of Income Tax v. M/s.Harrisons Malayalam Financial Services Ltd.]. In such circumstances, the sole question arising in these appeals is answered in favour of the assessee and against the Revenue. The appeals would stand rejected. No costs.