1993 (8) TMI 41 - BOMBAY HIGH COURT

Extract:
....... militates against the submissions urged on behalf of the assessee. In view of the above discussion, we answer question No. 1 referred to us at the instance of the Revenue in the negative and in favour of the Revenue. Having regard to the facts and circumstances of the case, there shall be no order as to costs. Issue of certified copy is expedited.