1995 (12) TMI 45 - Income Tax

Extract:
.......tion in the affirmative, i.e., in favour of the assessee and against the Department. The reference application is disposed of accordingly with no order as to costs. Counsel fee on either side shall, however, be Rs. 750, if certified. A copy of this order shall be forwarded to the Tribunal under the seal and signature of the Registrar of this court.