COMMISSIONER OF INCOME TAX Vs. GUTTOFFNUNGASHUTTO STERKARADO

JUDGEMENT

(1.) AT the instance of the Revenue, the following question has been referred to this court under Section 256(1) of the Income-tax Act, 1961 (in short, " the Act"), by the Income-tax Appellate Tribunal, Cuttack Bench, Cuttack (in short, "the Tribunal") for adjudication in both the cases :

(2.) BOTH the references are governed by this judgment.