CET Vs. RAO RAJA VIKRAM SINGH

JUDGEMENT

(1.) THIS is a reference by the Income-tax Appellate Tribunal, Delhi Bench "C", under Section 25 of the Expenditure-tax Act, 1957 (which will hereinafter be referred to as "the Act"). The question of law referred to us reads as under :

(2.) BEFORE we proceed to narrate the facts giving rise to the reference, we may reproduce here, Section 3(1) of the Act which is relevant for the disposal of this reference.