COMMISSIONER OF INCOME TAX Vs. SUJATHA INDUSTRIES

JUDGEMENT

(1.) THIS is a reference under section 256(1) of the Income-tax Act, 1961.

(2.) AT the instance of the Department, the following question has been referred by the Tribunal :

(3.) FOLLOWING the said decision, we, answer the question in the affirmative and against the Department. In the circumstances, we make no order as to costs.