LAWS(MAD)-1985-2-53

COMMISSIONER OF INCOME TAX Vs. COPES VULCAN INC

Decided On February 25, 1985
COMMISSIONER OF INCOME-TAX Appellant
V/S
COPES VULCAN INC. Respondents

JUDGEMENT

(1.) IN reference petition, the Revenue seeks a reference to this court on the following question :

(2.) HOWEVER, we find on the facts and circumstances of this case, that the question sought to be referred does not arise out of the order of the Tribunal.