1988 (4) TMI 1

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..... 988 - Judge(s) : I. S. ISRANI., J. S. VERMA JUDGMENT This reference under section 256 (1) of the Income-tax Act, 1961, at the instance of the Revenue is to decide the following question of law: .....

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..... ohia Machines Ltd. v. Union of India [1985] 152 ITR 308. Following that decision, this reference is to be answered in favour of the Revenue and against the assessee. Consequently, the reference is a .....

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