1984 (8) TMI 23 - BOMBAY HIGH COURT

Extract:
.......sessee. (4) In the affirmative and in favour of the assessee. In Income-tax Reference No. 350 of 1975 (1) In the affirmative and in favour of the assessee. (2) In the affirmative and in favour of the assessee. (3) In the affirmative and in favour of the assessee. (4) In the negative and in favour of the Revenue. There shall be no order as to costs.