AVADHESH KUMAR JAIN Vs. COMMISSIONER OF INCOME TAX
LAWS(SC)-1990-9-26
SUPREME COURT OF INDIA
Decided on September 12,1990

AVADHESH KUMAR JAIN Appellant
VERSUS
COMMISSIONER OF INCOME TAX. Respondents


Referred Judgements :-

AVDHESH KUMAR JAIN V. COMMISSIONER OF INCOME TAX [REVERSED]


JUDGEMENT

- (1.)Heard learned counsel on both sides. Leave granted. In as much as, in our opinion, a referable question of law does arise out of the appellate order of the tribunal, the Income-tax Appellate tribunal, Allahabad, is directed to state a case and refer the following question of law for the opinion of the High court:
"Whether, the facts and circumstances of the case, the preservation by refrigeration in cold storage of potatoes is a 'process' ordinarily employed by a cultivator within the meaning of sec. 2(1)(b)(ii) and 2(1)(b)(iii) of the Income-tax Act, 1961 -

;


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