1998 (2) TMI 59

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....court vide judgment dated October 27, 1994, under section 256(2) of the Income-tax Act, 1961 (briefly, the Act) the Income-tax Appellate Tribunal (Cochin Bench) referred the following question, relating to the assessment year 1984-85, for the opinion of this court : " Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the expenditure incurred by the ....

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....unal, both the representatives of the parties categorically stated that the controversy arising in this case for the assessment year 1984-85 would be governed by the decision in the case of the assessee relating to the assessment year 1983-84, in which an identical question was involved. The Appellate Tribunal, therefore, relying on its earlier decision relating to the assessment year 1983-84, in ....