1992 (2) TMI 4 - CALCUTTA HIGH COURT - Income Tax

Extract:
.......er on these facts is erroneous. In our view, the Tribunal decided the question purely on a question of law and not on the facts found by the Commissioner of Income-tax. For the reasons aforesaid, we answer the question in this reference in the negative and in favour of the Revenue. There will be no orders as to costs. SHYAMAL KUMAR SEN J.--I agree.