COMMISSIONER OF INCOME TAX Vs. MARWAR HOTELS LTD

JUDGEMENT

(1.) WE have heard Mr. M.R. Bhatt, learned Senior Standing Counsel assisted by Mrs. Mauna M. Bhatt, learned Standing Counsel appearing for the revenue.

(2.) THIS Tax Appeal has been filed on the following two proposed questions of law :-

(3.) FOR the aforesaid reasons, we are in complete agreement with the view taken by the Tribunal and we do not find that the Tribunal has committed any error. Further, we do not find any question of law, much less substantial question of law, arising in this appeal. The appeal is devoid of any merits and is accordingly dismissed.