1998 (3) TMI 43

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dge(s) : OM PRAKASH., J. B. KOSHY., S. MARIMUTHU Judgment Om Prakash CJ - At the instance of the Revenue the Income-tax Appellate Tribunal (Cochin Bench) referred the following questions, relati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... p for our consideration in I.T.R. Nos. 44 of 1994 54 and 55 of 1995 (Commissioner of Income-tax vs Hotel Luciya [1998] 231 ITR 492 (Ker, FB) by reference made by a Division Bench in which by a judgmen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X