1989 (2) TMI 89

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he judgment of the court was delivered by R. K. GULATI J.-Upon hearing the parties, we are satisfied that the following question of law does arise out of the order passed by the Income-tax Appellate .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... her than the capacity in which he paid interest to the firm or is a partner in the firm ? " Accordingly, we direct the Income-tax Tribunal to draw up a statement of the case and refer the above ques .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X