ALEXANDER D M Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE two questions that were referred to this Court were:

(2.) IT is better to deal with each question separately, as the sets of facts necessary for answering each question are different.

(3.) WHEN the matter came up for hearing first, the Court was of the opinion that the statement as drawn up by the Tribunal and submitted to the Court was defective, and the Court called upon the Tribunal to furnish a further and better statement of the case. That statement was furnished.