COMMISSIONER OF INCOME TAX Vs. RANBAXY LABORATORIES LIMITED

JUDGEMENT

(1.) BY this petition under S. 256(2) of the INCOME TAX ACT, 1961, the Revenue seeks a direction to the Tribunal to state the case and refer the following question, stated to be one of law, arising out of ITA No. 9623/D of 1990, for the opinion of this Court :

(2.) IN our opinion a question of law does arise out of the order of the Tribunal. We accordingly, direct the Tribunal or state the case and refer the following question for our opinion :