COMMISSIONER OF INCOME TAX Vs. AHMEDABAD MANUFACTURING AND CALICO PRINTING COMPANY

JUDGEMENT

(1.) IN this case, at the instance of the Revenue, the following question has been referred to us for our opinion :

(2.) A F nB set out has been referred to us for our opinion.

(3.) THE relevant provisions of law are as follows : Under s. 195 of the I.T. Act, provision is made for tax deduction at source in respect of some of the sums mentioned in that section, sub -s.(1) of s. 195 provides :