HERBICIDES INDIA LTD. Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) These two appeals are decided by this order as the facts and issue involved are similar.

(2.) These appeals under Sec. 260-A of the Income Tax Act, 1961 (for brevity 'the Act') are filed against the orders dtd. 31/7/2008 and 20/6/2008 passed by the Income Tax Appellate Tribunal, Jaipur (for brevity 'the tribunal').

(3.) On 1/12/2008 and 18/11/2009, the appeals were admitted on following substantial questions of law for assessment year 2001-02 and 2002-03 respectively:-