1996 (1) TMI 74

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..... alth tax
Judge(s)  : OM PRAKASH., M. KATJU  JUDGMENT The Income-tax Appellate Tribunal (Allahabad Bench) referred the following question for the assessment year 1975-76 to this court fo .....

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..... ion following a decision of this court in the case of Bharat Hari Singhania v. CW7 [1979] 119 ITR 258 and following that decision concluded that while for working out the fair market value of the asse .....

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