LAWS(RAJ)-1988-8-83

COMMISSIONER OF INCOME TAX Vs. BIKANER ENGLISH WINE STORE

Decided On August 01, 1988
COMMISSIONER OF INCOME-TAX Appellant
V/S
BIKANER ENGLISH WINE STORE. Respondents

JUDGEMENT

(1.) THIS is a reference under section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue, to answer the following question, namely :