1987 (12) TMI 62 - ITAT ALLAHABAD-A

Extract:
.......rd Member has been obtained in which he has expressed his agreement with the opinion expressed by the Accountant Member, the amount in question was taxable during the year under consideration. The -order of the Commissioner of Income-tax (Appeals) on the point is upheld. 13. In the result, both the appeal and the cross-objection are partly allowed.