1998 (9) TMI 27 - MADRAS HIGH COURT

Extract:
.......s a matter for the Tribunal. The Tribunal has exercised its jurisdiction and the question decided by it is a question of fact. We, therefore, do not see any scope for interference with the order of the Tribunal. The question referred to us is, therefore, answered in favour of the assessee and against the Revenue. There will be no order as to costs.