COMMISSIONER OF INCOME TAX Vs. SOUNDARARAJA FINANCE LTD

JUDGEMENT

(1.) THE present appeals are filed under Section 260A of the Income Tax Act, 1961 by the Revenue, in I.T.A. No.1724/Mds/97, passed by the Income Tax Appellate Tribunal, Madras, 'B' Bench raising the following substantial question of law.

(2.) THE facts leading to the above question of law are as under: