COMMISSIONER OF INCOME-TAX Vs. YAWAR RASHID

JUDGEMENT

(1.) THIS is a reference under Section 256 (1) of the Income-tax Act, 1961, at the instance of the applicant/revenue and the following question of law has been referred by the Tribunal for answer by this court, which reads as under :

(2.) BEFORE we examine the question in detail, it will be necessary to refer to the relevant provisions of law which have a bearing on the subject-matter of this reference. Section 5 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), which deals with the total income, reads as under ;

(3.) SIMILARLY, Section 198 of the Act says how tax deducted should be included in the gross income under the various provisions of the Income-tax Act. Section 198 of the Act reads as under ;