1988 (5) TMI 8

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..... come Tax
Judge(s)  : I. S. ISRANI., J. S. VERMA  JUDGMENT This reference under section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue is to answer the following ques .....

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..... e decisions in Pratap Cotton Trading Co. v. CIT [1987] 167 ITR 36 (Raj) and Mangilal Vijay Kota v. CIT [1987] 167 ITR 37 (Raj). The Tribunal's view being the same has to be upheld. Consequently, the .....

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