COMMISSIONER OF INCOME TAX Vs. JAYENDRAKUMAR HIRALAL

JUDGEMENT

(1.) THE following questions have been proposed for the admission of this appeal:

(2.) WHILE considering the issues raised in these questions, the Tribunal has considered these issues as under:

(3.) WE find that the facts and circumstances in the above case are similar to those of the present appeal under consideration. Therefore, respectfully following the above decision of the Tribunal, we hold that the Commissioner of Income Tax (Appeals) was justified in allowing the claim of the assessee. His order is, thus, upheld.