1989 (7) TMI 69

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..... JUDGMENT The following question has been referred by the Income-tax Appellate Tribunal, B-Bench, Allahabad, under section 256(1) of the Income-tax Act for the opinion of this court : "Whether, .....

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..... he Supreme Court in Brij Bhusan Lal Parduman Kumar v. CIT [1978] 115 ITR 524. We, accordingly, answer the question in the affirmative, in favour of the assessee and against the Department. - .....

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