COMMISSIONER OF INCOME TAX Vs. RAMA VILAS SERVICE PRIVATE LIMITED

JUDGEMENT

(1.) THE question referred to this court under S. 66(1) of the Indian Income-tax Act ran:

(2.) THAT question was answered in favour of the assessee by the Tribunal, and the question of law was referred to this Court at the instance of the department.

(3.) THE question referred to this court is answered in the affirmative and in favour of the assessee. As the department has failed, it will pay the costs of the assessee. Counsel's fee Rs. 250.