2000 (8) TMI 39

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....:- 22-8-2000<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : ARIJIT PASAYAT., D. K. JAIN&nbsp; JUDGMENT Heard. At the instance of the Revenue, the following question has been referred under sectio....

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....-vis the decision reported in CIT 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 Revenu....