The Commissioner Of Income-Tax vs M/S. Baby Marine Exports on 27 February, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ITA.No. 74 of 2002()


1. THE COMMISSIONER OF INCOME-TAX,
                      ...  Petitioner

                        Vs



1. M/S. BABY MARINE EXPORTS,
                       ...       Respondent

                For Petitioner  :SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT

                For Respondent  :SRI.C.KOCHUNNY NAIR

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice T.R.RAMACHANDRAN NAIR

 Dated :27/02/2008

 O R D E R
                       C.N.RAMACHANDRAN NAIR &
                      T.R.RAMACHANDRAN NAIR, JJ.
                  ....................................................................
                       I.T. Appeal Nos.74 and 76 of 2002
                  ....................................................................
                 Dated this the 27th day of February, 2008.

                                         JUDGMENT

C.N.Ramachandran Nair, J.

Since the issues raised in these appeals are covered in favour of the

assessee by decision of the Supreme Court in COMMISSIONER OF

INCOME TAX V. BABY MARINE EXPORTS (2007) 290 ITR 323, these

appeals filed by the department are dismissed.

C.N.RAMACHANDRAN NAIR
Judge

T.R.RAMACHANDRAN NAIR
Judge
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