LAWS(P&H)-2005-2-122

COMMISSIONER OF INCOME TAX Vs. K.L. SALUJA

Decided On February 21, 2005
COMMISSIONER OF INCOME TAX Appellant
V/S
K.L. Saluja Respondents

JUDGEMENT

(1.) 2. The Income -tax Appellate Tribunal, Delhi Bench 'A', New Delhi (for short, 'the Tribunal'), has referred the following question of law for the opinion of this Court :