1991 (1) TMI 24

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..... KRISHNA JUDGMENT The judgment of the court was delivered by K. SHIVSHANKAR BHAT J.-The following questions have been referred under the provisions of the Income-tax Act for our answer : "(1) W .....

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..... iture ?" These questions will have to be answered in the affirmative and against the Revenue following the decision of this court rendered in Income-tax Reference Case No. 138 of 1986 (dated January .....

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