REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER OF INCOME-TAX Appellant

V/S

ORISSA INDUSTRIES LTD. Respondents

Referred Judgements :-

TITAGHUR PAPER MILLS CO. LTD. V. THEIR WORKMEN [REFERRED TO]
NEW INDIA INDUSTRIES EMPLOYEES' ASSOCIATION,BOMBAY V. NEW INDIA INDUSTRIES LTD.,BOMBAY [REFERRED TO]
WORKMEN OF BATA SHOE CO PRIVATE LIMITED VS. BATA SHOE CO PRIVATE LIMITED [REFERRED TO]
MUMBAI KAMGAR SABHA BOMBAY VS. ABDULBHAI FAIZULLABHAI [REFERRED TO]
HUKUMCHAND JUTE MILLS LIMITED VS. SECOND INDUSTRIAL TRIBUNAL WEST BENGAL [REFERRED TO]
BAIDYANATH AYURVEDA BHAWAN MAZDOOR UNION PATNA VS. MANAGEMENT OF SHRI BAIDYANATH AYURVEDA BHAWAN PRIVATE LIMITED [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. RAHIMIA LANDS AND TEA COP LTD [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SIVANANDHA MILLS LIMITED [REFERRED TO]

JUDGEMENT

(1.) ON being moved by an application under Section 256(2) of the Income-tax Act, 1961 (in short, "the Act"), this court had directed the Income-tax Appellate Tribunal, Cuttack Bench, Cuttack (in short, "the Tribunal"), to refer the following question for opinion :

(2.) PURSUANT to the direction, a statement of case has been drawn up and the aforesaid question has been referred by the Tribunal. The background facts so far as they are relevant for the purpose of answering the question are as follows :

(3.) I agree.

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COMMISSIONER OF INCOME TAX Vs. ORISSA INDUSTRIES LIMITED

Referred Judgements :-

JUDGEMENT

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