Judgment :- N. V. BALASUBRAMANIAN, J. Pursuant to the directions of this court in Tax Case Petition No. 177 of 1987, dated February 20, 1989, the Appellate Tribunal has referred the following question of law for our consideration "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the value of goods in transit is to be included while working out the deficiency for the purpose of relief under section 80j of the Income-tax Act, 1961 ?" The point that arises for consideration in this tax case is whether the value of the goods in transit is liable to be included while working out the relief for the purposes of section 80j of the Income-tax Act, 1961 Similar question of law came up for consideration before the Supreme Court in the case of CIT v. Alcock Ashdown and Co. Ltd. wherein the Supreme Court has held that the value of the work-in-progress should be taken into account for the purpose of granting the relief under section 80j of the Act. Following the said decision of the Supreme Court, we do not find any infirmity in the order of the Appellate Tribunal and we answer the question referred to us in the affirmative and against the Department. There will be no order as to costs.