COMMISSIONER OF INCOME TAX Vs. ASEA LIMITED

JUDGEMENT

(1.) BOTH the above appeals raise common questions of law and, therefore, they were heard together on 7th August, 2002.

(2.) THE questions of law framed by the department in the memo of appeal are as follows:-

(3.) FOR the sake of convenience facts in Appeal No. 1303 of 2000 are mentioned hereinbelow.