1991 (6) TMI 14

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... JUDGMENT The judgment of the court was delivered by RATNAM J. -In this tax case reference under section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue, the following question o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... occasion to consider an identical question and it is not in dispute that that decision would be applicable to this reference as well. In view of that, the question referred is answered in the negativ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X