1977 (8) TMI 164

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....l including the oral submissions made by Shri J.S. Kapil, Advocate, before me at Delhi on 17-8-1977. I have also examined the case records. It is an admitted position that the appellants sell all their goods to M/s. Panna Lal Girdhar Lal, Sadar Bazar, Delhi. It is also an admitted position that both the above firms have common partners. From this it follows that both the units are "related persons....