1987 (6) TMI 7

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....-tax, West Bengal-I, Calcutta, seeks a certificate that the judgment and order dated August 5, 1986, in Income-tax Reference No. 317 (sic) of 1977 involves substantial questions of law and that the same is a fit case for appeal to the Supreme Court. The questions which are stated to arise from the said judgment have been set out in the petition as follows: "(i) Whether a technician deputed by t....

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.... reference was as follows : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee remained an employee of Fuji Electric Co. Ltd. and did not become an employee of the West Bengal State Electricity Board during the previous year relevant to the assessment year 1973-74 ? " The reference was disposed of by following a judgment delivere....