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1978 (8) TMI 9 - HC - Income TaxExtract: .......cision of the House of Lords in the case of Westminster Bank Ltd. v. Osler (Inspector of Taxes) 1933 1 ITR 65 (HL) and decision of this court in the case of United Bank of India Ltd. v. CIT 1963 50 ITR 258 (Cal) we answer question No. 2 in the affirmative and against the assessee. There will be no order as to costs. SUDHINDRA MOHAN GUHA J.-I agree.
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