1986 (4) TMI 9

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... JUDGMENT As has already been indicated in Taxation Case Nos. 116 to 120 of 1976 (CIT v. Sarbamangala Devi [1987] 165 ITR 346), these cases relate to the assessee, Dr. P. R. Chakravarty, for the sam .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... were casual and non-recurring and exempt under section 10(3)of the Income-tax Act, 1961. The question is thus answered in the affirmative and in favour of the assessee and against the Revenue. Howeve .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X