1988 (12) TMI 96

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Income Tax
Super Profits Tax
Judge(s) : S. P. BHARUCHA., T. D. SUGLA JUDGMENT The judgment of the court was delivered by T. D. SUGLA J. - This reference raises only one question of law .....

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..... Co. Ltd. v. CIT [1981] 132 ITR 559 and that following the said judgment, the question must be answered in the negative and in favour of the Revenue. The question is so answered. No order as to costs .....

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