REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER OF INCOME TAX, TRIVANDRUM Appellant

V/S

N.P.MATHEW Respondents

Referred Judgements :-

A V FERNANDEZ VS. STATE OF KERALA [REFERRED TO]
COMMISSIONER OF INCOME TAX BIHAR AND ORISSA VS. SRIRAINAKRISHNA DEO [REFERRED TO]
COMMISSIONER OF INCOME TAX PUNJAB VS. KULU VALLEY TRANSPORT CO PRIVATE LIMITED [REFERRED TO]
COMMISSIONER OF INCOME TAX LUCKNOW VS. U P COOPERATIVE FEDERATION LIMITED [REFERRED TO]
TATA OIL MILLS COMPANY LIMITED VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
SWADESHI POLYTEX LIMITED VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
UNION OF INDIA VS. WOOD PAPERS LIMITED [REFERRED TO]
MANGALORE CHEMICALS FERTILISERS LIMITED VS. DEPUTY COMMISSIONER OF COMMERCIAL TAXES [REFERRED TO]
COLLECTOR OF CUSTOMS BOMBAY VS. BHARAT HEAVY ELECTRICALS LTD [REFERRED TO]
UNION OF INDIA VS. KAUMUDINI NARAYAN DALAL [REFERRED TO]

JUDGEMENT

(1.) This appeal is filed by the Revenue raising the following questions as substantial questions of law arising from the order of the Income Tax Appellate Tribunal.

(2.) We may first consider the relevant sections. Section 10(4)(ii) is quoted below:

(3.) Before going into the rival contentions, we may also refer to the budget speech of the Finance Minister and Memorandum explaining the Finance Bill for 1983-84 while the above section was introduced (See: (1983) 140 ITR 27) as well as object of incorporating Section 115. Budget speech reads as follows:

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COMMISSIONER OF INCOME TAX Vs. N P MATHEW

Referred Judgements :-

JUDGEMENT

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