https://www.taxtmi.com/caselaws?id=40069 The Supreme Court applied the precedent in CIT v. Tarsem Kumar and disposed of the appeals in accordance with that ratio. No separate factual distinction or additional legal issue was recorded, and the appeals were dismissed by reference to the existing law. No order as to costs was made. en-us Mon, 17 Nov 1986 00:00:00 +0530 Fri, 31 Aug 2018 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40069 The Supreme Court applied the precedent in CIT v. Tarsem Kumar and disposed of the appeals in accordance with that ratio. No separate factual distinction or additional legal issue was recorded, and the appeals were dismissed by reference to the existing law. No order as to costs was made. Case-Laws Income Tax Mon, 17 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40069