1986 (4) TMI 9

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..... e Tax
Income
Judge(s) : NAZIR AHMAD., S. K. JHA JUDGMENT As has already been indicated in Taxation Case Nos. 116 to 120 of 1976 (CIT v. Sarbamangala Devi [1987] 165 ITR 346), these cases rela .....

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..... orrect in law in holding that the receipts of pranamis were casual and non-recurring and exempt under section 10(3)of the Income-tax Act, 1961. The question is thus answered in the affirmative and in .....

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