1991 (4) TMI 11

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..... udge(s) : RATNAM., SOMASUNDARAM JUDGMENT The judgment of the court was delivered by RATNAM J.-In this tax case reference under section 256(1) of the Income-tax Act, 1961, at the instance of th .....

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..... to it ? " Recently, we had occasion to consider an identical question while dealing with Srinivas Industries v. CIT [1991] 188 ITR 22. It is not in dispute that the answer returned in that referenc .....

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