LAWS(ORI)-1994-11-42

COMMISSIONER OF INCOME TAX Vs. BUILDERS UNION

Decided On November 17, 1994
COMMISSIONER OF INCOME-TAX Appellant
V/S
BUILDERS UNION Respondents

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal on an application being filed under Section 256(1) of the Income-tax Act has referred the following two questions to be answered by this court :

(2.) THE short facts leading to the order of the Tribunal referring the two questions may be briefly stated.