(Ranjan Gogoi and Prafulla C. Pant, JJ.) Veejay Marketing ___________________________________ Appellant v. Commissioner of Income Tax ________________________ Respondent Civil Appeal No. 2822-2823 of 2016, decided on March 15, 2016 [Arising out of Special Leave Petition (Civil) No. 16244-16245/2012] The Order of the court was delivered by Order 1. These cases are covered by the decision of this Court in ACG Associated Capsules Private Ltd. (Formerly Associated Capsules Private Ltd. v. Commissioner of Income Tax, Central IV, Mumbai [(2012) 3 SCC 321]. Accordingly, the issue arising is answered in favour of the assessee and against the revenue. The appeals are allowed; order of the High Court is set aside and the matter is remanded to the Assessing Officer for a fresh consideration. ———
