COMMISSIONER OF INCOME TAX Vs. HINDUSTAN COMPUTERS LIMITED

JUDGEMENT

(1.) HEARD Sri Shekhar Srivastava, advocate, standing counsel for the Revenue, and Sri Sudhir Chandra, senior advocate, assisted by Sri S. Chopra and Sri Tapas Mishra, advocates, for the assessee.

(2.) THIS is an application under Section 256(2) of the Income-tax Act, 1961, for reference of the following question to this court :