1998 (1) TMI 5

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..... eld that income should be assessed in hands of beneficiaries - Civil Appeals Nos 437 and 438 of 1986. - - - Dated:- 22-1-1998 - B. N. KIRPAL. AND S. P. KURDUKAR. JJ. JUDGMENT The Income-tax Tribunal in respect of the assessment years 1976-77 and 1977-78 had referred three questions of law to the High Court for its opinion. The main controversy before the High Court was with regard to t .....

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