1990 (12) TMI 68

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..... OTRA., B. P. JEEVAN REDDY JUDGMENT The Judgment of the Court was delivered by B. P. JEEVAN REDDY C. J. -Under section 256 (1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has .....

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..... n accordance with clause (viii) of rule 1 of the First Schedule to the Companies (Profits) Surtax Act, 1964 ?" It is stated by counsel for the Revenue as well as counsel for the assessee that this q .....

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