COMMISSIONER OF INCOME TAX Vs. S KAMALAHASAN

JUDGEMENT

(1.) QUESTIONS referred to us at the instance of the Revenue for the asst. yr. 1985-86 are:

(2.) WHETHER, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that without prejudice to the answer to the above question, whether the Tribunal was right in further holding that the term 'gross receipts' occurring in the same clause did not mean the gross realisation of the firm during the year, but only the realisation attributable to the completed pictures ignoring the part receipts for ongoing pictures"