COMMISSIONER OF INCOME TAX Vs. HIMACHAL GRAMIN BANK

JUDGEMENT

(1.) BOTH these appeals are disposed of by a common judgment since common questions of law are involved in these appeals.

(2.) THE appeals were admitted on the following questions of law:

(3.) FOLLOWING the aforesaid judgment, we decide both the questions in favour of the assessee and against the revenue and the present appeals are also dismissed.