LAWS(BOM)-2016-9-132

HINDUSTAN LEVER LTD Vs. COMMISSIONER OF INCOME TAX

Decided On September 08, 2016
HINDUSTAN LEVER LTD Appellant
V/S
COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

(1.) This Reference under Section 256(1) of the Income Tax Act, 1961 (the Act) by the Income Tax Appellate Tribunal (the Tribunal), seeks our opinion on the following two substantial questions of law:

(2.) The Assessment Year relates to A. Y. 1978-79.

(3.) Briefly, the facts leading to this Reference are as under: