1988 (12) TMI 40

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..... nbsp; : S. P. BHARUCHA., T. D. SUGLA JUDGMENT The judgment of the court was delivered by S. P. BHARUCHA J.-The only question to be considered in this reference reads thus : "Whether, on the facts .....

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..... v. CIT [1977] 107 ITR 45, and that the question must be answered in the affirmative and in favour of the Revenue. The question is so answered. No order as to costs.    
Case laws, Deci .....

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