COMMISSIONER OF INCOMETAX Vs. ASIAN TECHS LIMITED

JUDGEMENT

(1.) IN IT Ref. No. 24 of 1998, the following question of law is referred to this Court at the instance of the Revenue for decision:

(2.) IN IT Ref. Nos. 187 and 188 of 1999, the following two questions of law are referred to this Court at the instance of the assessee :

(3.) WE have heard the learned counsel appearing for the Revenue and the learned counsel for the assessee.