1997 (7) TMI 86

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... x
Judge(s)  : J. K. MEHRA., R. C. LAHOTI  JUDGMENT The judgment of the court was delivered by R. C. LAHOTI J.--This is a reference under section 256(1) of the Income-tax Act, 1961, at .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt directly in connection with the Voluntary Disclosure Scheme. A separate approval of the Central Government for the purpose of exemption under section 10(17B) of the Act was not given. That being th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X