COMMISSIONER OF INCOME-TAX, WEST BENGAL-II, CALCUTTA v. HINDUSTAN HOUSING & LAND DEVELOPMENT TRUST LIMITED

Citation: [1986] 3 S.C.R. 390

Court: Supreme Court of India

Bench: R.S. PATHAK, SABYASACHI MUKHERJI

Case summary

At the ~ instance of the Revenue the Appellate Tribunal referred the question of law set out earlier to the Calcutta High Court for its opinion, and by its judgment dated 1anuary 9, 1973 the High Court answered the question in favour of the assessee and against the Revenue....

Judgment text

At the ~ instance of the Revenue the Appellate Tribunal referred the question of law set out earlier to the Calcutta High Court for its opinion, and by its judgment dated 1anuary 9, 1973 the High Court answered the question in favour of the assessee and against the Revenue....