1976 (3) TMI 26

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....rred by the Commissioner of Income-tax, Tamil Nadu-IV, Madras, under section 256(2) of the Income-tax Act, 1961, for a direction to the Tribunal to refer the following questions of law said to arise out of the order of the Tribunal to this court for decision. " (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the buildings used by ....

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....on its vehicles are carried out for which purposes equipment such as air-compressors, electric welders, battery charger, electric grinders and electric drills are installed in the said building. It is not disputed that the said workshop has been registered under the Factories Act, 1948. It employs more than ten workers and uses motor driven power. Under these circumstances, the question for consid....