1984 (9) TMI 20 - HC - Income Tax

Summary

The High Court of Allahabad dismissed the Commissioner's applications seeking to refer a question of law to the court regarding the taxation status of M/s. S. B. Sugar Mills as an 'association of persons' or 'body of individuals'. The Tribunal's finding that the mills could not be taxed in that status was considered a finding of fact, and the question of law did not arise. The applications were dismissed with no order as to costs. (Case citation: 1984 (9) TMI 20 - Allahabad High Court)