COMMISSIONER OF INCOME Vs. MODERN SCHOOL SOCIETY

JUDGEMENT

(1.) By way of this appeal, the appellant has assailed the judgment and order of the tribunal whereby tribunal has allowed the appeal of the assessee.

(2.) Counsel for the appellant has framed following substantial question of law arises.

(3.) Counsel for the appellant has firstly taken us to the order of the tribunal and contended that the tribunal has committed an error in holding that the person who has produced in evidence has no jurisdiction and has wrongly considered the provisions of Section 10(23C) and has given the benefit to the assessee.