1986 (2) TMI 4 - KARNATAKA HIGH COURT - Income Tax

Extract:
........ Question No. 6 In the affirmative, against the Revenue and in favour of the assessee. Question No. 7 In the negative, in favour of the Revenue and against the assessee. In view of the divided success and failure of the parties, we consider it proper to direct them to bear their own costs. We, therefore, direct the parties to bear their own costs.