LAWS(GAU)-1966-8-3

COMMISSIONER OF INCOME TAX Vs. G. HYATT

Decided On August 22, 1966
COMMISSIONER OF INCOME TAX Appellant
V/S
G. Hyatt Respondents

JUDGEMENT

(1.) THE following question of law has been referred to us for opinion under Section 256(1) of the Income tax Act, 1961.

(2.) "Perquisite" includes -

(3.) "Profits in lieu of salary" includes -