1996 (1) TMI 97

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..... :- 24-1-1996 - Judge(s) : OM PRAKASH., M. KATJU JUDGMENT The Income-tax Appellate Tribunal referred the following questions for the opinion of this court for the assessment year 1975-76 : "1. .....

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..... ibunal (Allahabad Bench) held in the case of Govind Prasad Prabhu Nath that difference between old and new rate of stock of fertiliser cannot be taxed as income "accrued" or "arisen" to the assessee a .....

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