COMMISSIONER OF INCOME TAX Vs. GURSAHAI SAIGAL

JUDGEMENT

(1.) ON the application of the Income-tax Commissioner, Simla, the following question has been referred to this court under section 66 (1) of the Indian Income-tax Act, 1922 :

(2.) THE answer to this question depends upon the true construction of the various sub-sections of section 18A of the Income-tax Act. I may summarise its provisions so far as they are relevant for the present purposes.