CIT Vs. Pandavapura Sahakara Sakkare Kharkane Ltd. (1992) 198 ITR 690 

Karnataka High Court Commissioner of Income-Tax vs Pandavapura Sahakara Sakkare Kharkane Ltd. Dated- 11 September, 1991 Equivalent citations: 1992 198 ITR 690 a KAR Author: K S Bhat Bench: K S Bhat, N Venkatachala JUDGMENT K. Shivashankar Bhat, J. 1. The question referred to us under the provisions of the Income-tax Act, 1961 (“the Act” for short), reads thus : “Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in upholding the orders of the Commissioner of Income-tax (Appeals) deleting the addition of Rs. 1,08...