COMMISSIONER OF INCOME TAX Vs. TATA MOTORS LTD.

JUDGEMENT

(1.) After hearing the counsel on nine questions of law proposed, in our view only the following four substantial questions of law arise. The rest are basically findings of Tribunal on pure questions of facts. The said four substantial questions of law are :

(2.) The Appeal is admitted on these four substantial questions of law.

(3.) The Registrar (Judicial) / Registrar, High Court, Original Side, Bombay to ensure that the original record in relation to this Appeal is summoned from the Tribunal and offered for inspection of the parties. This paper book is treated sufficient for the purpose of admission of this Appeal. However, the Registry must further ensure preparation of complete paper book in accordance with the Rules. The Registry in the first instance must send intimation of admission of this Appeal enclosing therewith a copy of this order so as to enable the Tribunal to act accordingly.