1988 (11) TMI 7

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 988
- - -
Income Tax
Special Deduction
Judge(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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rlier years (CIT v. Buckau Wolf New India Engineering Works Ltd. [1984] 150 ITR 180). Accordingly, counsel are agreed that the question must be answered in the affirmative and in favour of the assesse .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X