COMMISSIONER OF INCOME TAX Vs. RAJASTHAN STATE ELECTRICITY

JUDGEMENT

(1.) THE following questions are proposed for admission of the appeal:

(2.) WHETHER the transaction of sale -cum -lease back is genuine or not and whether the lease rent should be allowed or not, the Tribunal has considered the factual aspects and legal provisions in this regard in paras 10 to 17 of its order. For ready reference, it reads as under: