JUDGMENT :- CHITRA VENKATARAMAN, J. 1. The Tax Appeals relate to the assessment year 1994-1995. 2. Learned counsel appearing for the assessee fairly submitted that the question raised in the present tax appeal is covered by the decision of this Court in T.C.(A) No.768 of 2004, dated 18.7.2011. 3. Following the above-said decision of this Court, dated 18.7.2011, in T.C.(A) No.768 of 2004, which in turn, followed, Commissioner of Income Tax Vs. Nameel Leathers and Uppers (273 ITR 350), the question is answered against the Revenue. The tax case appeal stands dismissed. No costs.