1999 (2) TMI 14

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..... l Tubes Ltd.'s case - question of law arises out of order of Tribunal and their consideration by the High Court is requisite - - - - - Dated:- 23-2-1999 - Judge(s) : S. P. BHARUCHA., V. N. KHARE. and N. SANTOSH HEGDE. ORDER The question raised in these three appeals, relating to three different sets of assessment years, are common. They read thus : "(1) Whether the Tribunal is right i .....

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..... employee while the present proceedings related to the availability of the deduction in so far as the employer was concerned. He also submitted that the Gujarat High Court, in a matter relating to the employer, Gujarat Steel Tubes Ltd.'s case [1994] 210 ITR 358, had taken a view which favoured the Revenue. There was therefore, a question of law to be considered and the High Court ought to have call .....

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