2002 (7) TMI 791

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....Tax<br>-<br>V. S. SIRPURKAR and N. V. BALASUBRAMANIAN, JJ. R. Kumar, for the Appellant. T. C. A. Ramanujam, for the Respondent. JUDGMENT V.S.Sirpurkar,J.-The question which falls for consideratio....

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....y a decision of this Court in Venkatesh & Ors. vs. CIT (2000) 162 CTR (Mad) 142: (2000) 243 ITR 367(Mad) to which one of us, N.V. Balasubramanian, J. was a party, according to which, the price paid fo....