TMI Blog1988 (11) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... r>Judge(s) : T. D. SUGLA., 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the question has to be 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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