1988 (11) TMI 8

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..... UGLA., S. P. BHARUCHA JUDGMENT The judgment of the court was delivered by T. D. SUGLA J.-The only question raised in this reference application at the instance of the Revenue reads thus : "Wh .....

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..... answered in the affirmative and in favour of the assessee in view of this court's judgment in the case of CIT v. Abdullabhai M. Moonim [1981] 132 ITR 642. Accordingly, the question is so answered. .....

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