1965 (1) TMI 72 - HC - Income Tax

Extract:
.......the Tribunal in the facts and circumstances of the case. So the answer to the third question is also in the affirmative. The three questions referred to this court have been answered in the affirmative. The Commissioner of Income-tax will bear the costs of the assessee in this reference. FALSHAW C.J.--I agree. Questions answered in the affirmative.