TMI Blog1992 (9) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... A. HAKEEM., KEDAMBADY JAGANNATHA SHETTY JUDGMENT The judgment of the court was delivered by S. A. HAKEEM J.-In this reference under section 256(1) of the Income-tax Act, 1961, the Tribunal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me up for consideration before the Full Bench of this court in CIT v. Hindustan Aeronautics Ltd. [1986] 157 ITR 315, the same is answered in favour of the assessee and against the Revenue. Following t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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