LAWS(MPH)-1986-7-17

THAKUR VEERPAL SINGH Vs. COMMISSIONER OF INCOME TAX

Decided On July 11, 1986
THAKUR VEERPAL SINGH Appellant
V/S
COMMISSIONER OF INCOME-TAX Respondents

JUDGEMENT

(1.) THE following question has been referred by the Tribunal for the decision of this court:

(2.) THE reference has been made under these circumstances:

(3.) WE also then have an Explanation inserted by the Finance Act, 1 964, with effect from April 1, 1964, in the following terms :