1998 (2) TMI 122

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... il Appeal No 1533 of 1982. - - - Dated:- 12-2-1998 - B. N. KIRPAL AND A. P. MISRA JJ. JUDGMENT In the instant case the High Court followed its earlier decision in the case of V. Devaki Amma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted as Asst. CED v. V. Devaki Ammal [1995] 212 ITR 395 (SC), the view of the High Court was reversed and it was held that section 34(1)(c) of the Act was valid. This being so, the decision of the High .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X