1992 (11) TMI 86 - GAUHATI HIGH COURT

Extract:
.......e and in favour of the Revenue, and question No.(ii) in the negative, that is, in favour of the assessee and against the Revenue. There will be no direction as to costs. A copy of the judgment under the signature of the Registrar and bearing the seal of the High Court will be transmitted to the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati.