COMMISSIONER OF INCOME TAX Vs. SUBRATA ROY

JUDGEMENT

(1.) C .M. No. 15992 of 2005 : Allowed, subject to all just exceptions.

(2.) C .M. stands disposed of. ITA No. 1117 of 2005 :

(3.) THE Revenue seeks the framing of four substantial questions of law. We are of the view that two of the questions raised are substantial questions of law but two are not.