1981 (2) TMI 36 - CALCUTTA HIGH COURT

Extract:
.......tter and having regard to our view expressed on the first aspect, as we have mentioned before, we cannot uphold the decision of the Tribunal on that ground and answer the question in the negative and in favour of the assessee. In the facts and circumstances of the case, the parties will pay and bear their own costs. SUDHINDRA MOHAN GUHA J.-I agree.