COMMISSIONER OF INCOME TAX Vs. DHARMODAYAM COMPANY

JUDGEMENT

(1.) THIS is a reference made by the Income-tax Appellate Tribunal, Cochin Bench, at the instance of the Revenue. The following is the question for the opinion of this court :

(2.) THE relevant facts of the case in brief are as follows :

(3.) THEREFORE, according to the assessee, the introduction of Section 11(4A) will not make any difference to the claim put forward by it under Section 11(1).