JUDGMENT N. Kumar, J.—The Revenue has preferred this appeal challenging the order passed in I.T.A. No. 253/Bang/2007, dated January 24, 2008, by the Income-tax Appellate Tribunal (hereinafter referred to as "the Tribunal") holding that the assessee is entitled to value all the investments at cost price or market value, whichever is lower, by treating such investments as stock-in-trade. Aggrieved by the said order, the Revenue is in appeal before us. The substantial question of law which is framed in this case reads as under: Whether the Tribunal was correct in allowing the depreciation claim of Rs. 39,21,52,485 on 'held on maturity' investments by treating it as stock-in-trade despite the same not being traded on a regular basis by the assessee in accordance with the RBI and the Central Board of Direct Taxes Circulars? 2. In the case of Karnataka Bank v. CIT in I.T.A. No. 172 of 2009 which is disposed of today, since reported in [2013] 356 ITR 549 (Karn) we have answered the said substantial question of law in favour of the assessee and against the Revenue. For the reasons stated therein, this appeal is dismissed answering the substantial question of law in favour of the assessee and against the Revenue. Ordered accordingly.