Commissioner Of Income-Tax vs Rajdhani Cold Storage Pvt. Ltd.
1998 Latest Caselaw 1063 Del

Citation : 1998 Latest Caselaw 1063 Del
Judgement Date : 23 November, 1998

Delhi High Court

Commissioner Of Income-Tax vs Rajdhani Cold Storage Pvt. Ltd. on 23 November, 1998

Equivalent citations: 2000 245 ITR 855 Delhi

Bench: R Lahoti, C Mahajan

JUDGMENT

1. Having heard learned counsel for the parties, we are of the opinion that the question raised by the Revenue does arise as a question of law, from the order of the Tribunal referable to the assessment year 1988-89. The petition is, therefore, allowed. The Tribunal shall draw up a statement of the facts of the case and refer the following question for the opinion of the High Court :

"Whether on the facts and circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the composition fee payable to the DDA is allowable deduction under Section 24(1)(iv) of the Income-tax Act, 1961 ?"

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