1993 (6) TMI 248

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....his is an application by the department 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 Rs. 4,04,218 being reimbursement of the amount paid by Western Ministil Ltd. to the assess....

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....his tax liability in the accounting year relevant to the assessment year 1983-84. Accordingly, it paid to the assessee the said sum of Rs. 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 Rs. 4,02,418 to tax in the hands of the assessee. In appeal, the Commissioner (Appeals) deleted that additio....