COMMISSIONER OF INCOME TAX Vs. VANDANA PRINTERS

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, has referred the following question of law for the decision of this court :

(2.) THE words "patterns", "dies" and "templates" have not been defined under the Income-tax Act, 1961, or the Rules made thereunder. THE definition of patterns, dies and templates, according to various dictionaries, is given below :