COMMISSIONER OF INCOME TAX Vs. PAREKH KOTHI LTD

JUDGEMENT

(1.) FOR the asst. yrs. 1968-69 and 1969-70, the Tribunal has referred the following question of law for our opinion:

(2.) FOR the asst. yr. 1968-69 only, the Tribunal has referred the following question of law for our opinion: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in allowing the sum of Rs. 10,838 representing municipal taxes within the meaning of s. 23(1) of the IT Act, 1961, for the asst. yr. 1968-69 ?"

(3.) THERE will be no order as to costs.