LAWS(DLH)-2001-7-81

COMMISSIONER OF INCOME TAX Vs. HINDUSTAN INSECTICIDES LIMITED

Decided On July 16, 2001
COMMISSIONER OF INCOME TAX Appellant
V/S
HINDUSTAN INSECTICIDES LTD. Respondents

JUDGEMENT

(1.) HEARD .

(2.) AT the instance of Revenue, following questions has been referred for opinion of this Court by the Income tax Appellate Tribunal, Delhi Bench 'E' (in short 'the Tribunal'), under S. 256(1) of the IT Act, 1961 (in short 'the Act') :