2002 (2) TMI 97 - HC - Income Tax

Extract:
.......ion No.3 is the ten rupees referred to by the Supreme Court in paragraph 24 above. Thus, the third question also goes in favour of the assessee. As such all the questions are answered in the affirmative and in favour of the assessee. All parties and all others concerned to act on a signed xerox copy of this dictated order on the usual undertakings.