q #5 7o O5.O8.2O11 Present: Ms. Rashmi Chopra, Adv. for the Revenue. Mr. R.M. Mehta, Adv. for the assessee. +lTA No.932/2Ot l * The issue raised herein touching upon the interpretation of Section 2(22)(e) of the Income Tax Act has already been decided against the Revenue and in favour of the assessee by the judgment of this Court in the case of Commissioner of lncome Tax Vs' Ankitech Pvt, Ltd, (in ITA 46212009, decided on 11.05.2011). Following the aforesaid judgment, this appeal is dismissed. *"\ @' A.K StKRl, J. J.R. MTDHA, J. AUGUST 05, 2OI.I. pmc Digitally Signed By:AMULYA Certify that the digital file and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified