1992 (3) TMI 9

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..... Judge(s)  : K. SHIVASHANKAR BHAT., S. P. BHARUCHA  JUDGMENT The judgment of the court was delivered by S. P. BHARUCHA C. J.-The reference is made at the instance of the Revenue. It relate .....

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..... f capital ?" Counsel are agreed that the question must be answered in the affirmative and in favour of the assessee in view of the judgment of this court in Ravi Machine Tools (P.) Ltd. v. CIT [1978] .....

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