1985 (10) TMI 67 - GUJARAT HIGH COURT

Extract:
....... the assessment year 1972-73 also in the affirmative, i.e., in favour of the assessee and against the Revenue. In view of our reply to question No. (1) of 1971-72, it is not necessary for us to answer questions Nos. 2 and 3 in so far as the assessment year 1972-73 is concerned. The reference stands disposed of accordingly with no order as to costs.