COMMISSIONER OF INCOME TAX Vs. T.K. DAYALU

JUDGEMENT

(1.) IT Appeal No. 3209 of 2005 is filed by the Revenue which has been admitted' on' 26th' Sept.,' 2006' for' consideration' of' the' following substantial questions of law :

(2.) ' IT Appeal No. 3165 of 2005 is filed by the assessee which has been admitted on 21st Jan., 2006 for consideration of the following substantial questions of law :

(3.) The material facts giving rise to the above-said questions of law are as follows :