1985 (1) TMI 2

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ication has been filed by the Commissioner of Income-tax, Kanpur, under section 256(2) of the Income-tax Act, 1961, with the prayer that the following question of law may be got referred to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the Income.-tax Appellate Tribunal was right in holding that the income of the club from letting out rooms was assess....