LAWS(MAD)-1978-2-22

COMMISSIONER OF INCOME TAX Vs. FOMRA BROTHERS

Decided On February 14, 1978
COMMISSIONER OF INCOME-TAX Appellant
V/S
FOMRA BROTHERS Respondents

JUDGEMENT

(1.) THE question referred for our opinion reads as follows:

(2.) THE relevant part of Section 271(1) reads as follows :