COMMISSIONER OF INCOME TAX Vs. RAMAVILAS SERVICE LIMITED

JUDGEMENT

(1.) AT the instance of the Revenue, the Tribunal has referred the following two questions under s. 256(1) of the IT Act, 1961, for the decision of this Court :

(2.) MR. C. V. Rajan, learned counsel appearing for the Revenue, submitted that he has instructions not to press the first question. Accordingly, we are returning the first question without giving any answer.