TMI Blog1996 (4) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... ge(s) : DR. B. S. CHAUHAN., M. KATJU JUDGMENT This is an income-tax reference in which the following question has been referred for our opinion : " Whether, on the facts and in the circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of the judgments of this court in CIT v. Surji Devi Kunji Lal Jaipuria Charitable Trust (No. 1) [1990] 186 ITR 728 ; CIT v. Surji Devi Kunji Lal Jaipuria Charitable Trust (No. 2) [1990] 186 ITR 74 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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