COMMISSIONER OF INCOME TAX Vs. WHEELS INDIA LTD.

JUDGEMENT

(1.) This Tax Case (Appeal) filed by the Revenue as against the order of the Income Tax Appellate Tribunal, was admitted by this Court on the following substantial question of law:

(2.) After hearing both sides, the following substantial question of law is framed in addition to the above substantial question of law:

(3.) We have heard both the learned standing counsel appearing for the Revenue and the learned counsel appearing for the assessee on the above additional substantial question of law.