1990 (8) TMI 133

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..... - Judge(s) : B. P. JEEVAN REDDY., R. A. SHARMA JUDGMENT The judgment of the court was delivered by R. A. SHARMA J.-For the assessment year 1970-71, the Appellate Tribunal referred, at the ins .....

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..... ion in the affirmative, in favour of the assessee in Income-tax Reference No. 372 of 1977 (CIT v. Surji Devi Kunji Lal Jaipuria Charitable Trust (No. 1) [1990] 186 ITR 728). For the assessment years .....

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