COMMISSIONER OF INCOME TAX, SHIMLA Vs. M/S BILASPUR DISTRICT TRUCK OPERATORS TRANSPORT CO-OP. SOCIETY LTD., VPO BARMANA THROUGH ITS SECRETARY

JUDGEMENT

(1.) HEARD Mr. Vinay Kuthiala, learned counsel for the appellant and Mr. M. M. Khanna, learned Senior Counsel assisted by Mr. Goverdhan Sharma, Advocate, for the respondent.

(2.) IN the present appeal following substantial question of law came up for consideration: -

(3.) IN light of the reasoning and observations made in the judgment dated 16.11.2009 passed in ITA No. 27 of 2006, as above, the present appeal is also dismissed. The substantial question of law is accordingly decided in favour of the assessee.