1988 (12) TMI 80 - HC - Income Tax

Extract:
....... this court to interfere. The decisions of other High Courts cited before us do not carry the matter further, because they followed the earlier decisions of this court. Accordingly, the third question relating to the assessment year 1969-70 also is, on the facts, found answered in the affirmative and in favour of the assessee. No order as to costs.