COMMISSIONER OF INCOME TAX Vs. KALYANMAL MILLS TENT FACTORY

JUDGEMENT

(1.) BY these six references under Section 66(1) of the Indian I.T. Act, 1922 (hereinafter referred to as "the Act"), which have been consolidated, the Income-tax Appellate Tribunal, Indore Bench, has referred the following questions of law to this court for its opinion :

(2.) WHETHER, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the sale proceeds in respect of the goods supplied to the Government by the assessee-firm could not be brought to tax as having been received in British India within the meaning of Section 4(1)(a) of the Indian Income-tax Act, 1922 ?"

(3.) THE Tribunal then considered - the question as to whether it should send the case back for finding further facts, and the Tribunal observed as follows :