1990 (11) TMI 53

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..... . N. MEHROTRA JUDGMENT The judgment of the court was delivered by B. P. JEEVAN REDDY C. J. -The question referred under section 256(1) of the Income-tax Act, 1961, reads as follows : "Whether .....

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..... si and Sons v. CIT [1991] 187 ITR 685. Following the said decision, the question referred herein is answered in the negative, i.e., in favour of the assessee and against the Revenue. - - .....

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