1988 (11) TMI 21

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..... D. SUGLA JUDGMENT The judgment of the court was delivered by BHARUCHA J. -The question that arises in this reference under section 256(1) of the Income-tax Act, 1961, made at the instance of th .....

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..... the assessee, having regard to the judgment of this court in CIT v. Estate and Finance Ltd. [1978] 111 ITR 119. The question is accordingly so answered. No order as to costs. - - TaxTMI .....

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