COMMISSIONER OF INCOME TAX Vs. USHA SALES LTD

JUDGEMENT

(1.) THE questions which are sought to be referred in this petition are similar to the questions which were sought to be referred in IT Case No. 50 of 1985 (CIT vs. Usha Sales Ltd. (No. 2) (1990) 182 ITR 453 (Bom)). These questions which are sought to be referred are :

(2.) IN our judgment disposing of IT Case No. 50 of 1985 (CIT vs. Usha Sales Ltd. (No. 2) (supra) (see below), we have held that similar questions which are sought to be referred in this petition are questions of fact. Following the same, we hold that no question of law arises and the petition is dismissed. No order as to costs.