LAWS(CAL)-1980-5-1

COMMISSIONER OF INCOME TAX Vs. METAL CORPORATION OF INDIA LTD

Decided On May 14, 1980
COMMISSIONER OF INCOME-TAX Appellant
V/S
METAL CORPORATION OF INDIA LTD. Respondents

JUDGEMENT

(1.) In this reference under Section 256(2) of the I.T. Act, 1961, two questions have been referred to this court by the Tribunal as directed by the court. The questions are as follows :

(2.) For the assessment years 1962-63 & 1963-64.

(3.) For the assessment years 1964-65 & 1965-66.