COMMISSIONER OF INCOME TAX Vs. NATIONAL TRACT

JUDGEMENT

(1.) THE Income Tax Appellate Tribunal Delhi Bench, (here in after referred to as the Tribunal) has referred the following question arising from the order of the Tribunal in ITA No. 2583 of 1966 -67:

(2.) CLAUSES (3), (10) and (23) are reproduced herein below: (3) The contractor will have the power and authority to make and erect roads, railways, building & machinery and other conveyances as may be required for working of the mine.

(3.) WE may first consider the relevant provisions of the Act.