1987 (6) TMI 7 - HC - Income Tax

Summary

The High Court of Calcutta dismissed the application by the Commissioner of Income-tax, West Bengal-I, seeking a certificate for appeal to the Supreme Court. The court held that no substantial question of law arose from the judgment in Income-tax Reference No. 317 of 1977. The reference was disposed of based on sufficient evidence that the foreign technician was not an employee of the West Bengal State Electricity Board. The application was dismissed with no order as to costs.