LAWS(GJH)-1993-1-44

H S BROTHERS Vs. COMMISSIONER OF INCOME TAX

Decided On January 25, 1993
H S Brothers Appellant
V/S
COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

(1.) IN this reference made under Section 256(1) of the Income -tax Act, 1961, the Tribunal has referred the following questions for opinion of this court :