CIT Vs. SHEENA EXPORTS

JUDGEMENT

(1.) THIS appeal has been preferred by the revenue under section 260 -A of the Income Tax Act, 1961 (for short, "the Act") against the order of the Income Tax Appellate Tribunal, New Delhi dated 16 -10 -2009 in I.T.A. No. 295/Del/2007 proposing to raise following substantial question of law: -