TMI Blog1990 (12) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax X X X X Extracts X X X X X X X X Extracts X X X X ..... n of this court in Phool Chand Gajanand v. CIT [1989] 177 ITR 265, the question has to be answered in the affirmative, i.e., in favour of the Revenue and against the assessee. No costs. X X X X Extracts X X X X X X X X Extracts X X X X
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