1996 (1) TMI 74

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - Judge(s) : OM PRAKASH., M. KATJU JUDGMENT The Income-tax Appellate Tribunal (Allahabad Bench) referred the following question for the assessment year 1975-76 to this court for its opinion : .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a decision of this court in the case of Bharat Hari Singhania v. CW7 [1979] 119 ITR 258 and following that decision concluded that while for working out the fair market value of the assets for inclusi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X