LAWS(BOM)-1946-3-18

COMMISSIONER OF INCOME TAX Vs. ARMSTRFONG SMITH L

Decided On March 07, 1946
COMMISSIONER OF INCOME-TAX BOMBAY Appellant
V/S
L. ARMSTRONG SMITH. Respondents

JUDGEMENT

(1.) -

(2.) THIS is a reference under Section 66(1) of the Income-tax Act. The question referred to us is :-