2005 (2) TMI 71

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..... er cent.?" - the question is answered in the affirmative, i.e., in favour of the assessee and against the Revenue. - - - - - Dated:- 10-2-2005 - Judge(s) : N. K. SUD., SATISH KUMAR MITTAL. JUDGMENT The judgment of the court was delivered by N.K. Sud J.- At the instance of the Revenue, the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar, has referred the following question of law .....

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