COMMISSIONER OF INCOME TAX Vs. BISLERI SALES LTD.

JUDGEMENT

(1.) This appeal filed by the Revenue under section 260A of the Income-tax Act, 1961 ("the Act"), challenges the order dated November 30, 2012, passed by the Income-tax Appellate Tribunal ("the Tribunal"). The impugned order disposes of cross-appeals as well as cross-objections relating to the assessment year 1999-2000. Although numerous questions have been formulated Mr. Pinto, learned counsel for the Revenue, at the time of admission, urges that two issues arise in this appeal as under:

(2.) Question No. 1