2000 (8) TMI 39

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....ax<br>Special Deduction<br>Judge(s) : ARIJIT PASAYAT., D. K. JAIN JUDGMENT Heard. At the instance of the Revenue, the following question has been referred under section 256(t) of the Income-tax Ac....

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.... v. Goodyear India Ltd. [1994] 118 Taxation 206 (Delhi), answer to the question referred has to be in the affirmative, in favour of the assessee and against the Revenue. It is to be noted that in the ....