MOD CREATIONS PVT LTD Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE learned counsels for both parties agree that the appeal can be admitted and heard on the basis of the pleadings and material on record.

(2.) ADMIT. 2.1. The only question of law which arises for our adjudication is as follows:

(3.) SMT. Ranjana 28.3.02 `1,30,000/- Commission of `1 lac Kumari received in March, 2002.