1988 (10) TMI 3

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..... JUDGMENT The judgment of the court was delivered by DESAI J. -The question referred to us at the instance of the Revenue by the Tribunal, Bombay Bench "E", reads as under: "Whether, on the fac .....

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..... CIT v. Janardhan Zarapkar [1982] 138 ITR 482, which decision was based on a consideration of the observations in the Supreme Court's case. In accordance with that decision in Janardhan's case [1982] 1 .....

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