TMI Blog1987 (1) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... H. C. Goel, JJ. For the Petitioner : Wazir Singh, R. C. Taneja For the Respondent : None JUDGMENT S. Ranganathan, J. This is a reference at the instance of the CIT in relation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy the subject-matter of a decision by the Supreme Court in the case of Distributors (Baroda) (P) Ltd. vs. Union of India and Ors. (1985) 47 CTR (SC) 349: (1985) 155 ITR 120(SC). The Supreme Court has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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