COMMISSIONER OF INCOME TAX Vs. USHA SALES LTD

JUDGEMENT

(1.) This is a petition under the section 256(2) of the Income Tax Act, 1961, whereby the petitioner seeks a direction that the Tribunal should state the case and refer the following questions of law to this court :

(2.) In our opinion, except two questions, the other questions are questions of fact. The two questions which alone should be referred to this court by the Tribunal are :

(3.) We direct the Tribunal to state the case and refer the aforesaid two questions of law. The petition is disposed of. No order as to costs.