1987 (9) TMI 2

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..... ate Tribunal and the High Court are right in holding that the question i.e. whether the respondent was an " industrial company ", is one of fact - no question of law arises - Civil Appeals Nos 658, 659 and 660 of 1975. - - - Dated:- 3-9-1987 - R. S. PATHAK C.J. AND M. H. KANIA J. For the Appellant : K. C. Dua and Miss. A. Subhashini, Advocates For the Respondent : V. S. Desai, Senior .....

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..... respondent was an industrial company in terms of the definition referred to earlier was rejected by the Income-tax Appellate Tribunal on the ground that the question was one of fact and not of law. A reference application made by the Commissioner of Income-tax to the High Court was rejected on the same ground. In these appeals against the order of the High Court declining to call for a statem .....

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