(1.) BOTH these matters arise out of a super profits tax assessment of the assessee for the assessment year 1963-64. The matters being connected matters, are decided by this common judgment. One of the references is at the instance of the revenue and the other is at the instance of the assessee. The question of law referred in the former is :
(2.) IN the latter, two questions have been referred, which are :
(3.) THERE are two provisos attached to this section, but it is not necessary to make a mention of them.