1990 (12) TMI 4

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.... ORDER This appeal is directed against the judgment and order of the High Court of Allahabad dated July 11, 1975, CIT v. Surajpal Singh [1977] 108 ITR 746, answering the question in the affirmative in favour of the assessee and against the Department. The Income-tax Appellate Tribunal referred the following question to the High Court : "Whether, on the facts and in the circumstances of the ca....