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2002 (10) TMI 786
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..... Kumar, T. N. Seetharaman JUDGMENT R. Jayasimha Babu, J. The question referred to us at the instance of the Revenue is : "1. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the assessee is entitled to deduction of the amount representing the employer's contribution to provident fund, family provident fund, even thoug....
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....bmitted that the assessee had huge amount of unabsorbed depreciation and carried over losses and irrespective of the question being answered in favour of the assessee or the Revenue, answer to these questions will have no revenue implications. We are not inclined to return the questions only on that ground as the reference had already been made at the instance of the Revenue. 3. As regards the ....