Calcutta High Court
C.I.T.W.B.(V)Cal vs M/S.Mico Rubber Industries on 21 August, 2014
Author: Soumitra Pal
Bench: Soumitra Pal
ORDER SHEET
ITA 212 of 2000
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income Tax)
ORIGINAL SIDE
C.I.T.W.B.(V)CAL.
Versus
M/S.MICO RUBBER INDUSTRIES.
BEFORE:
The Hon'ble JUSTICE SOUMITRA PAL
The Hon'ble JUSTICE ARINDAM SINHA
Date : 21st August, 2014.
For Appellant/Revenue : Mr.S.N.Dutta,Advocate
The Court : Let affidavit of service filed in Court today be kept on
record.
Despite service of notice, none appears on behalf of the
respondent/assessee.
Heard Mr.S.N.Dutta, learned advocate for the appellant. For the purpose of answering the questions formulated in this appeal we require some assistance regarding the interpretation of Rule 6DD(j) of the Income Tax Rules, 1962 regarding whether or not 'labour charges' are covered by the said Rule.
2
We, therefore, appoint Mr.J.P.Khaitan, learned Senior Advocate as Amicus Curie.
Let the matter appear in the list under the same heading on 26th August, 2014.
Urgent certified copy of this order, if applied for, be given to the appearing parties on priority basis.
(SOUMITRA PAL, J.) (ARINDAM SINHA, J.) ssaha AR(CR)