COMMISSIONER OF INCOME TAX Vs. BIR BROS

JUDGEMENT

(1.) HEARD .

(2.) FOLLOWING question has been referred for opinion of this Court under S. 18 of the Companies (Profits) Surtax Act, 1964 (in short 'the Act'), r/w S. 256(1) of the Income-tax Act, 1961 (in short the 'IT Act') by the Income-tax Appellate Tribunal, Delhi Bench 'A' (in short the 'Tribunal') :

(3.) SURTAX reference is accordingly disposed of.