1989 (2) TMI 104

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..... JUDGMENT This is an application under section 256(2) of the Income-tax Act, 1961, filed by the Commissioner of Income-tax. Having heard learned counsel for the Commissioner of Income-tax, we are .....

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..... o the assessment year under consideration did not constitute income in the assessee's hands which could be subjected to tax ? (2) Whether the amount under dispute became the income of the assessee a .....

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