1982 (3) TMI 56 - BOMBAY HIGH COURT

Extract:
.......vour of the assessee and in the affirmative. As far as question No. 2 is concerned, it is common ground that the decision on that question, in this case, must follow the decision on question No. 1. The said question is also answered in the affirmative and in favour of the assessee. The Commissioner to pay to the assessee the costs of the reference.