1990 (1) TMI 51 - ALLAHABAD HIGH COURT

Extract:
.......s also answered in the affirmative, in favour of the Revenue and against the assessee. In view of our answers to questions Nos. 1 and 2, the third question is also answered in the affirmative, in favour of the Revenue and against the assessee. The Commissioner of Income-tax will be entitled to the costs of this reference which we assess at Rs. 250.