1988 (12) TMI 18

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..... come Tax
Judge(s)  : S. P. BHARUCHA., T. D. SUGLA  JUDGMENT The judgment of the court was delivered by T. D. SUGLA J. -Only one question of law has been referred in this case at the in .....

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..... this court's decision in CIT v. Simmonds Marshall Ltd. [1986] 161 ITR 817 and that the question must be answered in the affirmative and in favour of the assessee. The question is so answered. No orde .....

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