ITA 144/2007 Hon’ble P.C. Verma, J. Hon’ble S. Dhulia, J. Sri Arvind Vashistha, learned Standing Counsel for the appellants. Sri Udyog Shukla, learned Counsel for the respondent. Learned Counsel for the parties agree that the question of law raised in this appeal, on facts and law, is squarely covered and has already been answered by judgment and order dated 28.9.2007 rendered by Division Bench of this Court in ITA No. 86 of 2007, Commissioner of Income Tax, Dehradun & Other v. ONGC. Therefore, this appeal is also disposed of in the terms and conditions of the aforementioned judgment. Accordingly, appeal is allowed. Question of law is answered in favour of the Revenue/appellants and against the assessee/respondent. (S. Dhulia, J.) (P.C.V., J.) 19.11.2008 19.11.2008 Prabodh