1988 (11) TMI 96

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..... 88
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Income Tax
Judge(s)  : T. D. SUGLA., S. P. BHARUCHA  JUDGMENT The judgment of the court was delivered by BHARUCHA J.-The question that is posed at the instance of the Re .....

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..... rt's judgment in CIT v. Shah Nanji Nagsi [1979] 116 ITR 292. Following that judgment, the question is answered in the affirmative and in favour of the assessee. No order as to costs.    

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