@JUDGMENTTAG-ORDER
1. Leave granted.
2. In view of the decision rendered by this Court in Commissioner of Income Tax, Thiruvananthapuram v. Baby Marine Exports, Kollam [2007
(4) SCC 555] which has been followed subsequently in Commissioner of Income Tax, Karnal v. Dalbir Singh [Civil Appeal No. 6430 of 2012
and other connected matters, decided on 12th September, 2012], we allow this appeal and set aside the order of the High Court. All
consequential reliefs be granted to the appellant.
