1991 (8) TMI 81 - SCH - Income Tax

Summary

The Supreme Court dismissed Civil Appeal No. 166 of 1979 as Tribunal followed previous decision. High Court upheld Tribunal's decision. Civil Appeal No. 5768 of 1983 and Civil Appeals Nos. 92-98 of 1979 also dismissed as per High Court's earlier decision. Special Leave Petition (C) No. 5753-54 of 1980 dismissed in line with Civil Appeal No. 166 of 1979.