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1981 (2) TMI 44 - HC - Income TaxExtract: ....... to the observations we have made in respect of question No. 1 in I.T. Ref. No. 320 of 1972 in the case of CIT v. Rupabani Theatres P. Ltd. 1981 130 ITR 747 (Cal). The question is, therefore, answered in the affirmative and in favour of the assessee, in the manner indicated above. Each party will bear its own costs. SUDHINDRA MOHAN GUHA J.-I agree.
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