COMMISSIONER OF INCOME TAX Vs. ROLLATAINERS LTD.

JUDGEMENT

(1.) IN this reference under s. 256(1) of the IT Act, 1961, the following question of law has been referred for our opinion :

(2.) IN view of the decision rendered by us in that case which fully applies on the facts of this case, we answer the question in the affirmative, in favour of the assessee and against the Revenue.

(3.) THE Reference is disposed of accordingly.