JT COMMISSIONER OF INCOME TAX Vs. TRANSMETAL LTD

JUDGEMENT

(1.) THE appellant-revenue in this appeal under section 260A of the Income Tax Act 1961, (the Act), has challenged the order dated 17.2.2006 made by the Income Tax Appellate Tribunal, Ahmedabad Bench 'D' (the Tribunal) in ITA No.1222/Ahd/2000 for assessment year 1997-98.

(2.) VIDE order dated 5.2.2007, this Court while admitting the appeal had formulated the following substantial question of law:

(3.) THE appeal is accordingly dismissed with no order as to costs.