2001 (2) TMI 96

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s involve the following question, which at the instance of the Revenue, has been referred for the opinion of this court under section 256(1) of the Income-tax Act, 1961 (in short "the Act"), by the Income-tax Appellate Tribunal, Delhi Bench "B", Delhi (in short "the Tribunal") "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the income from t....