1988 (11) TMI 7

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..... (s) : S. P. BHARUCHA., T. D. SUGLA JUDGMENT The judgment of the court was delivered by S. P. BHARUCHA J. -The only question that arises for consideration in this reference reads thus : "Whet .....

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..... ing Works Ltd. [1984] 150 ITR 180). Accordingly, counsel are agreed that the question must be answered in the affirmative and in favour of the assessee. The question is so answered. No order as to .....

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