1997 (7) TMI 86

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..... - 31-7-1997 - Judge(s) : J. K. MEHRA., R. C. LAHOTI JUDGMENT The judgment of the court was delivered by R. C. LAHOTI J.--This is a reference under section 256(1) of the Income-tax Act, 1961, .....

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..... ernment directly in connection with the Voluntary Disclosure Scheme. A separate approval of the Central Government for the purpose of exemption under section 10(17B) of the Act was not given. That bei .....

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