TMI Blog1988 (11) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax X X X X Extracts X X X X X X X X Extracts X X X X ..... t be answered in the affirmative and in favour of the assessee, having regard to the judgment of this court in CIT v. Estate and Finance Ltd. [1978] 111 ITR 119. The question is accordingly so answer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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