1995 (9) TMI 99 - ITAT BOMBAY-D - Income Tax

Extract:
.......rked out it should be held that the receipts obtained in such cases are not liable to tax at all. We set aside the orders of the lower authorities in the cases of the interveners and send them for fresh enquiry to the files of the Ist Appellate Authority. The appeals of the interveners should be deemed to have been allowed for statistical purposes.