1988 (12) TMI 50

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..... AL., S. S. SODHI JUDGMENT The judgment of the court was delivered by S. S. SODHI J.-The question of law referred for the opinion of this court is in the following terms : "Whether, on the fac .....

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..... o. 159 of 1980 (CIT v. Varinder Kumar [1989] 180 ITR 180)), decided on December 1, 1988. The reference is, accordingly, answered in the negative, in favour of the assessee and against the Revenue. .....

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