COMMISSIONER OF INCOME TAX Vs. MAYAR INDIA LTD.

JUDGEMENT

(1.) AGAINST concurrent decisions, the present appeal under s. 260A of the IT Act, 1961, is preferred by the Revenue. The decision in the case of CIT vs. Ram Commercial Enterprises Ltd. (2001) 167 CTR (Del) 321 : (2000) 246 ITR 568 (Del) and other decisions have been considered by the Tribunal. This Court made the position of law very clear as under :

(2.) IN view of the aforesaid, the appeal is required to be dismissed as no substantial question of law arises. Ordered accordingly.