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1978 (4) TMI 73 - HC - Income TaxExtract: ....... 1923 8 TC 332 (HL), Hartland v. Diggines 1926 10 TC 247 (HL), CIT v. C.WT. Steel (No. 1) 1972 86 ITR 817 (Ker) and CIT v. L G. Mackintosh 1975 99 ITR 419 (Mad), cited by Mr. Suhas Sen, learned counsel for the revenue, we answer both the questions in the affirmative and in favour of the revenue. There will be no order as to costs. GUHA J.--I agree.
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