Law: Income-tax Act (XI of 1922)

Section: 34(2-D)

  THE INCOME-TAX OFFICER, COMPANIES CIRCLE III, DACCA-Appellant   Versus MESSRS MYMENSINGH ELECTRIC SUPPLY COMPANY LIMITED-Respondent             Civil Appeal No. 79-D of 1966 THE INCOME-TAX OFFICER, COMPANIES CIRCLE VI, CHITTAGONG-Appellant Versus MESSRS UNITED ASIATIC TRADING Co., CHITTAGONG-Respondent             Civil Appeal No. 80-D of 1966 THE INCOME-TAX OFFICER, COMPANIES CIRCLE II, DACCA-Appellant Versus INDO-PAKISTAN CORPORATION LTD.--Respondent             Civil Appeal No. 81-D of 1966 THE INCOME-TAX OFFICER, COMPANIES CIRCLE II, DACCA-Appellant Versus INDO-PAKISTAN CORPORATION LTD.--Respondent Civil Appeal No. 82-D of 1966 THE INCOME-TAX OFFICER, COMPANIES CIRCLE, II, DACCA-Appellant Versus INDO-PAKISTAN CORPORATION LTD.-Respondent Civil Appeal No. 83-D of 1966   THE INCOME-TAX OFFICER, COMILLA AND ANOTHER-Appellants Versus MON MOHAN SAHA-Respondent             Civil Appeal No. 84-D of 1966 THE INCOME-TAX OFFICER, COMPANIES CIRCLE II, DACCA-Appellant Versus MESSRS BENGAL RIVER SERVICE COMPANY LIMITED-Respondent Civil Appeal No. 85-D of 1966   THE INCOME-TAX OFFICER, DACCA CIRCLE `D', DACCA-Appellant Versus PAKISTAN PAINT, COLOUR AND VARNISH COMPANY, DACCA-Respondent             Civil Appeal No. 86-D of 1966 THE INCOME-TAX OFFICER, COMPANIES-CIRCLE IV, CHITTAGONG AND ANOTHER-Appellants Versus STANDARD MATCH FACTORY LTD., COMILLA -Respondent             Civil Appeal No. 87-D of 1966 THE INCOME-TAX OFFICER, COMPANIES CIRCLE IV, CHITTAGONG AND ANOTHER-Appellants Versus STANDARD MATCH FACTORY LTD., COMILLA -Respondent             Civil Appeal No. 88-D of 1966 THE INCOME-TAX OFFICER, COMPANIES CIRCLE IV, CHITTAGONG AND ANOTHER-Appellants Versus MESSRS BEGUM MILLS, CHITTAGONG-Respondent            …