2000 (11) TMI 74

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..... JAYASIMHA BABU., K. GNANAPRAKASAM JUDGMENT The judgment of the court was delivered by R. JAYASIMHA BABU J.--- The question referred to us is as to whether the Tribunal was correct in law in ho .....

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..... under consideration was considered by this court in the case of CIT v. P. Alwarsamy [1995] 211 ITR 353 and it was held by the Tribunal that clubbing is required to be done under section 64 of the Inco .....

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