IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 16 of 2007 C.I.T.UDAIPUR V/S M/S BANSWARA SYNT.LTD. Mr. KK BISSA, for the appellant / petitioner Mr. S JOHARI, for the respondent Date of Order : 20.11.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI KISHAN SWAROOP CHAUDHARI,J. ORDER ----- Controversy involved in the present case is squarely covered by a decision of this Court dt. 13.5.2008, passed in bunch of appeals led by IT Appeal No.30/2005, deciding identical question against the revenue and by giving detailed reasons. In that view of the matter, and for the same reasons, the question, as framed in the present case, is also answered against the revenue and in favour of the assessee. Thus, appeal having no force is dismissed. ( KISHAN SWAROOP CHAUDHARI ),J. ( N P GUPTA ),J. /m.asif/