2001 (1) TMI 63

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..... rt under section 256(1) of the Income-tax Act, 1961 (for short the "Act"), by the Income-tax Appellate Tribunal, Delhi Bench "E", New Delhi (for short the "Tribunal") : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in upholding the decision of the Commissioner of Income-tax (Appeals) directing the Income-tax Officer to allow dep .....

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..... greement in question came to hold that the detailed project report was encompassed by the expression "plant" as defined in section 43(3) of the Act. The matter was carried in further appeal before the Tribunal by the Revenue. The Tribunal upheld the views of the Commissioner of Income-tax (Appeals). On being moved for a reference, the question as set out above has been referred for the opinion of .....

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