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Cit Vs. Span International

Court : Allahabad

Appellant : Cit

Respondent : Span International

Subject : Direct Taxation

Reported in : [2003]132TAXMAN28(All)

ORDERM. Katju, J.This is a reference under section 256(1) of the Income Tax Act, 1961 in which the following questions have been referred to us for our opinion :'1. Whether, on the facts and in the...

Commissioner of Income-tax Vs. Span International

Court : Allahabad

Appellant : Commissioner of Income-tax

Respondent : Span International

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HH, 263 and 263(1)

Reported in : [2004]270ITR538(All)

M. Katju, J.1. This is a reference under section 256(1) of the Income-tax Act, 1961, in which the following questions have been referred to us for our opinion :'1. Whether, on the facts and in the...