TMI Blog1990 (11) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be answered in the negative, i.e., in favour of the Revenue and against the assessee, following the decision of this court in Bharat Hari Singhania v. CWT [1979] 119 ITR 258. The reference is answer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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