1989 (7) TMI 67

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..... 1989 - Judge(s) : K. C. AGARWAL., R. K. GULATI JUDGMENT The Commissioner of Income-tax has referred the following question under section 256(l) of the Income-tax Act, 1961, to the High Court: .....

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..... is question has been decided by a Full Bench of this court in CIT v. Nitro Phosphetic Fertilizer [1988] 174 ITR 269 (All). We follow the Full Bench decision and answer the question in the negative in .....

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