TMI Blog2001 (8) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... JAIN, JJ. R.C. Pandey and Ms. Prem Lata Bansal for the Respondent. ORDER 1. At the instance of the assessee, the following question has been referred for opinion of this Court under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in detail in view of the fact that question involved has been adjudicated by a Full Bench of this Court in CIT v. Sophia Finance Ltd. [1994] 205 ITR 981. In view of that decision, inevitable answer is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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