COMMISSIONER OF INCOME TAX Vs. CADILA HEALTHCARE 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 08.02.2006 made by the Income Tax Appellate Tribunal, Ahmedabad Bench 'A' in I.T.A. No.2092/Ahd/2005 for Assessment Year 2001-02.

(2.) WHILE admitting the appeal, this court had, vide order dated 04.05.2009, formulated the following substantial question of law:

(3.) IN Commissioner of INcome Tax v. Tulsyan Nec Ltd. (supra), the apex court, while considering a similar issue, has held as follows: