TMI Blog1990 (8) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... GLA., MS. SUJATHA V. MANOHAR JUDGMENT The judgment of the court was delivered by T. D. SUGLA J.-There is only one question involved in this reference. The question is : "Whether the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's judgment in Ballarpur Collieries Co. v. CIT [1973] 92 ITR 219. The question is, accordingly, answered in the affirmative and in favour of the assessee. No order as to costs. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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