THE COMMISSIONER OF INCOME TAX Vs. CANARA BANK

JUDGEMENT

(1.) THE revenue has preferred this appeal against the order passed by the Tribunal.

(2.) THE substantial question of law which arise for consideration in this appeal is as under: -

(3.) IN view of the said statement of law, the substantial question of law framed in this case is answered in favour of the assessee and against the revenue. In that view of the matter, we do not see any merit in this appeal Accordingly, the appeal is dismissed.