BONGAIGAON REFINERY AND PETROCHEMICALS LTD. Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE questions referred in this case are as follows :

(2.) THE same question arose before a Division Bench reported in CIT v.Technotive Eastern P. Ltd. , wherein the question was as follows :

(3.) IN view of the decision of question No. 2 question No. 1 also is answered in favour of the petitioner/appellant.