COMMISSIONER OF INCOME TAX Vs. GLOBAL CALCIUM LTD.

JUDGEMENT

(1.) The following questions of law are framed for consideration :

(2.) Heard the learned counsel for the appellant.

(3.) Out of the above questions, questions of law 2 to 4 are already covered by the decision of this Court in Velayudhaswamy Spinning Mills Vs Asst. CIT [(2012) : 340 ITR 477], which was followed by this Court in C.I.T. Vs R.Yuvaraj [ : (2015) 57 Taxmann.Com 252 (Madras)].