LAWS(P&H)-2002-1-26

COMMISSIONER OF INCOME TAX Vs. SOCCER INTERNATIONAL

Decided On January 07, 2002
COMMISSIONER OF INCOME-TAX Appellant
V/S
SOCCER INTERNATIONAL Respondents

JUDGEMENT

(1.) AT the instance of the Revenue, the following question of law has been deferred to this court by the Income-tax Appellate Tribunal (for short "the Tribunal") under Section 256(1) of the Income-tax Act, 1961 (for short "the Act") :