COMMISSIONER OF INCOME TAX Vs. TONY ELECTRONICS LTD.

JUDGEMENT

(1.) This appeal by the Revenue under Sec. 260A of the Income Tax Act, 1961 ('Act') is directed against the order dated 17th July 2009 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 4658/Del/2000 for the Assessment Year ('AY') 1997 -98.

(2.) The six issues raised by the Revenue are as under:

(3.) At the outset, it requires to be noticed that questions B and D stand covered by the decision of this Court in CIT v/s. Tony Electronics Ltd. : [2015] 375 ITR 431 (Del) in favour of the Assessee and against the Revenue.