1991 (1) TMI 14

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..... SOMASUNDARAM JUDGMENT The judgment of the court was delivered by RATNAM J. -In this tax case reference under section 256(l) of the Income-tax Act, 1961, at the instance of the Revenue, the fol .....

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..... to consider an identical question while deciding Srinivas Industries v. CIT [1991] 188 ITR 22 (Mad), and it is not in dispute that the answer rendered there would be applicable to this reference as we .....

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