COMMISSIONER OF INCOME TAX Vs. CITIBANK N.A.

JUDGEMENT

(1.) BY Order dated 13th March 1995 passed by the Tribunal under Section 256(1) of the Income Tax Act, the following three Question have been referred for our opinion arising during the Assessment Year 1978 -79. This Reference is at the instance of the department.

(2.) THE Reference stands disposed of accordingly. No order as to costs.