STANDIPACK PVT LTD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The aforesaid appeals have been heard analogously and are being disposed of by a common judgement and order since they relate to similar questions of law and facts.

(2.) I.T.A. No. 98 of 2003 was admitted in respect of assessment year 1991-92 on the following questions of law :

(3.) I.T.A. No. 99 of 2003 was admitted in respect of assessment year 1993-94 on a question of law similar to question no. II in I.T.A. No. 98 of 2003 as follows :