1993 (4) TMI 46 - ANDHRA PRADESH HIGH COURT

Extract:
....... question in favour of the assessee following the judgment in Sankari Manickyamma 1976 105 ITR 172 (AP). The correctness of this conclusion is not questioned before us. We, there fore, reaffirm the opinion of the Division Bench on this question. The reference case is accordingly disposed of. In the circumstances, there will be no order as to costs.