TMI Blog1990 (8) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in favour of the assessee in view of this court's judgment in Ballarpur Collieries Co. v. CIT [1973] 92 ITR 219. The question is, accordingly, answered in the affirmative and in favour of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
|