2000 (1) TMI 9

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..... 000 - Judge(s) : V. K. SINGHAL., T. N. VALLINAYAGAM JUDGMENT The judgment of the court was delivered by T.N. VALLINAYAGAM J.--The Income-tax Appellate Tribunal has referred the following ques .....

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..... y the assessee could not be brought within the purview of the provisions of section 43B of the Income-tax Act, 1961?" The question raised in the present matter is answered by this court in CIT v. D. .....

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