1986 (5) TMI 5

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....case in which a judgment dated February 18, 1985, has been delivered by this court in CIT v. Agarpara Co. Ltd. [1986] 158 ITR 78, is a fit one for appeal to the Supreme Court. The following questions are stated to be substantial questions of law involved in the case : "(i) Whether, on the facts and in the circumstances of the case, the sum of Rs. 50,061 representing the amount of unpaid bonus wr....