REGENT COMPUTRONICS PVT. LTD.

HARI INDUSTRIES Appellant

V/S

COMMISSIONER OF INCOME-TAX Respondents

Referred Judgements :-

COMMISSIONER OF INCOME TAX WEST BENGAL CALCUTTA VS. TOLLYGUNGE CLUB LTD [REFERRED TO]
COMMISSIONER OF INCOME TAX CENTRAL DELHI NEW DELHI VS. BIJLI COTTON MILLS P LTD [REFERRED TO]
BIJLI COTTON MILLS LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
THAKUR DAS SHYAM SUNDER VS. ADDITIONAL COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. GHERU LAL BAL CHAND [REFERRED TO]
NATHU RAM SHIV NARAIN VS. COMMISSIONER OF INCOME-TAX [REFERRED TO]

JUDGEMENT

(1.) THE following questions have been referred to the High Court by the Income-tax Appellate Tribunal under Section 256(1) of the I.T. Act, 1961 (hereinafter to be referred to as "the Act").

(2.) WHETHER, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was justified in upholding addition of Rs. 4,734 as taxable income of the appellant on the ground that no trust has been created ?"

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HARI INDUSTRIES Vs. COMMISSIONER OF INCOME TAX

Referred Judgements :-

JUDGEMENT

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