1993 (2) TMI 36 - BOMBAY HIGH COURT

Extract:
.......hereafter, of this court would have been different from what it is. In view of the aforesaid discussion, we answer both the questions in the affirmative and in favour of the assessee. No order as to costs. Before we part with this judgment, we would like to put on record our appreciation of the assistance rendered by Shri Tripathi as amicus curiae.