MYSORE SALES INTERNATIONAL LIMITED Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE two questions of law referred to us under s. 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), by the Income-tax Appellate Tribunal, Bangalore Bench, are:

(2.) WHETHER the Tribunal was right in holding that the receipt of Rs. 6,69,152 arose from the business of the assessee ?"