1980 (9) TMI 69 - CALCUTTA HIGH COURT

Extract:
....... are of the opinion that in view of the nature of the claim, the Tribunal was correct in coming to the conclusion on this aspect. Therefore, we must also answer the question No. 2 in the affirmative and in favour of the assessee. In the facts and circumstances of the case, each party will pay and bear its own costs. SUDHINDRA MOHAN GUHA J.-I agree.