2000 (3) TMI 40 - CALCUTTA HIGH COURT

Extract:
.......or the default of a broker and we are in full agreement with the Tribunal that on mere suspicion the claim of the assessee should not be denied. In the result, we answer the question in the affirmative, i.e., in favour of the assessee and against the Revenue. All parties are to act on the operative portion of this judgment on the usual undertaking.