COMMISSIONER OF INCOME TAX Vs. DAVY ASHMORE INDIA LTD

JUDGEMENT

(1.) MR . Sukumar Bhattacharjee, Advocate appearing on behalf of the assessee has submitted that the name of the assessee company has been changed from Davy Ashmore India Ltd. to Tata Ashmore Ltd. Let the change be recorded.

(2.) THE Tribunal has referred the following question of law to this Court under s. 256(1) of the IT Act, 1961 :

(3.) THE Tribunal has found the following facts :