1993 (6) TMI 248

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....ent for a direction that the Tribunal should state the case and raise and refer the following question to this Court: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the order of the CIT (A) holding that the sum of ₹ 4,04,218 being reimbursement of the amount paid by Western Ministil Ltd. to the assessee towards reimbursement of t....

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....y in the accounting year relevant to the assessment year 1983-84. Accordingly, it paid to the assessee the said sum of ₹ 4,02,418 which represented the additional tax liability incurred by the assessee. In the assessment year 1983-84, the ITO brought receipt of this sum of ₹ 4,02,418 to tax in the hands of the assessee. In appeal, the Commissioner (Appeals) deleted that addition. This ....