LAWS(RAJ)-2002-1-151

COMMISSIONER OF INCOME TAX Vs. NATIONAL BORING COMPANY

Decided On January 10, 2002
COMMISSIONER OF INCOME-TAX Appellant
V/S
NATIONAL BORING CO. Respondents

JUDGEMENT

(1.) THIS is a reference application under Section 256(2) of the Income-tax Act, 1961, at the instance of the Revenue, seeking reference of the following question for the opinion of this court :