1991 (4) TMI 103

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..... S. SODHI., N. K. KAPUR JUDGMENT The judgment of the court was delivered by S. S. SODHI J. -The matter referred for the opinion of this court is : "Whether, on the facts and in the circumstanc .....

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..... the Commissioner of Income-tax, on the other hand, sought to question the view taken by this court in Ravi Kumar Mehra's case [1988] 172 ITR 108 by relying upon the judgment ofthe High Court of Bombay .....

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