1980 (11) TMI 41 - ALLAHABAD HIGH COURT

Extract:
.......arned counsel appears to be of doubtful validity. But then in the view which we had taken, it is not necessary for us to express any concluded opinion on it. In the result, we answer the question referred to us by the Tribunal in the affirmative and in favour of the assessee. The assessee will be entitled to its costs which are assessed at Rs. 250.