INCOME TAX APPELLATE TRIBUNAL Vs. JANANMANDAL LIMITED

JUDGEMENT

(1.) THESE three references may conveniently be disposed of together. I.T.R. No. 765 of 1975 relates to the assessment years 1958-59 to 1970-71. The Tribunal has referred the following common question in respect of all these years :

(2.) THIS very question has been referred to in I.T.R. No. 432 of 1976, which relates to the assessment year 1972-73. In I.T.R. No. 834 of 1977 arising out of the assessment year 1972-73, apart from the aforesaid question, which is referred to as question No. (i), two other questions have been referred for the opinion of this court. They are :

(3.) ON the question of liability of salaries and wages, the Tribunal held :