1991 (4) TMI 101

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..... K. KAPUR., S. S. SODHI JUDGMENT The judgment of the court was delivered by S. S. SODHI J. -The matter referred for our opinion here is : "Whether, on the facts and in the circumstances of the .....

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..... a Ram Jagdish Raj and Co. [1981] 132 ITR 897 ; CIT v. Mohinder Lal [1987] 168 ITR 101 [FB] and CIT v. Prem Singh Deviditta Mal [1989] 177 ITR 236. The reference is answered accordingly. There will b .....

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