2003 (1) TMI 694

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..... Anurup Singhi for the Appellant T.C. Jain for the Respondent JUDGMENT 1. On a reference under section 256(2) of the Income-tax Act, 1961, the Income-tax Appellant Tribunal, Jaipur .....

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..... sue is directly covered by the decision of the Apex Court in the case of CIT v. Silver Arts Palace [Civil Appeal No. 4478 of 2001, dated 18-12-2002] wherein their Lordships have taken a view that an .....

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