COMMISSIONER OF INCOME TAX Vs. STRESCON INDUSTRIES LTD.

JUDGEMENT

(1.) THE Court: We have already formulated the question and recorded the facts and circumstances of the case in our order dated 25th April, 2014, which need not be reiterated.

(2.) MR . Bhowmick, learned Advocate appearing for the Revenue/Appellant drew our attention to a judgment of the Madhya Pradesh High Court in the case of Eicher Motors Limited vs. Commissioner of Income Tax, reported in : 315 ITR 312 (M.P.) wherein the following view was taken.

(3.) THE aforesaid paragraph cannot be read out of context. The question for consideration before the Apex Court was: