COMMISSIONER OF INCOME TAX Vs. STADS LTD.

JUDGEMENT

(1.) This Tax Case (Appeal) is filed by the Revenue as against the order of the Income Tax Appellate Tribunal raising the following substantial question of law:

(2.) The brief facts of the case are as follows:

(3.) Aggrieved by the said order, the assessee preferred an appeal before the Commissioner of Income Tax (Appeals), who allowed the appeal, after calling for a remand report from the Assessing Officer, holding as follows: