2002 (7) TMI 802

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....thilkumar JUDGMENT V. S. Sirpurkar, J. The two questions referred before us are : "Whether the Tribunal was right in its conclusion that there is no error prejudicial to the interests of Revenue enabling the CIT to invoke s. 263 even though the ITO failed to apply the provisions of s. 43A and allowed the enhancement caused by the variations in exchange as a revenue expenditure ? ....