COMMISSIONER OF INCOME TAX Vs. UNI SANKYO LIMITED

JUDGEMENT

(1.) THE following question was referred for the decision of the court :

(2.) THE question referred to this court for its opinion is concluded by the decision of this court dated 17/07/1984, rendered in R. C. No. 247 of 1978 (CIT v. Warner Hindustan Ltd. - see below). Following the said decision, the question is answered in the affirmative and in favour of the assessee and against the Revenue. We, however, make no order as to costs.