1992 (10) TMI 23

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..... Judge(s) : R. RAMAKRISHNA., K. SHIVASHANKAR BHAT JUDGMENT The judgment of the court was delivered by K. SHIVASHANKER BHAT J. -The question referred under section 256(1)of the Income-tax Act, .....

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..... icable is governed by the ratio of the decision in Shankar Construction Co. v. CIT [1991] 189 ITR 463 (Kar). In fact, in another case, this court has already considered the applicability of the princi .....

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