S. H. Kapadia, J. - (1.) Delay condoned.
(2.) Leave granted.
(3.) The controversy in the present batch of civil appeals pertains to the interpretation of Section 45(5) of the Income-tax Act, 1961, as it stood prior to 1.4.2004. FACTS IN THE LEAD MATTER Civil Appeal No. of 2009 - Arising out of S.LP. (C) No. 17640 of 2008 - Commissioner of Income Tax, Faridabad vs. Ghanshyam (HUF).;