COMMISSIONER OF INCOME TAX Vs. EAPEN NAINAN

JUDGEMENT

(1.) ALL these appeals were admitted on the following substantial questions of law :

(2.) THE Tribunal dismissed the appeals preferred by the appellant -Revenue by placing reliance on Instruction No. 1979,

(3.) IT is brought to our notice that the Central Board of Direct Taxes (CBDT) while giving a clarification in respect of under :