COMMISSIONER OF INCOME TAX Vs. PLASTIC DELA FOOTWEAR

JUDGEMENT

(1.) THIS reference under section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue is to answer the following questions of law, namely :

(2.) WHETHER, on the facts and in the circumstances of the case, the Tribunal is justified in upholding the order of the Appellate Assistant Commissioner that the relief under section 80J should be allowed for the full year although the factory ran for three months only ?"