1988 (11) TMI 70

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..... the assessment years 1963-64 to 1970-71 and raises at the instance of the Revenue the following questions : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that all the employees of the assessee-company were the beneficiaries under the trust "Trustees of Raptakos Brett and Co. P. Ltd. Employees' Service Gratuity Fund" and as such the .....

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..... ribunal's judgment in Shree Ram Mills' case was heard and decided by this court on November 1, 1985 (CIT v. Trustees of Staff Gratuity Fund of Shree Ram Mills Ltd. [1986] 162 ITR 471). Therein it was held ( a decision to which one of us was a party) that the Tribunal was right in its conclusion. Following the judgment of this court in Shree Ram Mills' case [1986] 162 ITR 471, the questions are ans .....

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