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2001 (3) TMI 5

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....ed:- 13-3-2001<br>Tax Reference Cases Nos 5 and 6 of 1995. - -<br>Income Tax<br>S. P. Bharucha, N. Santosh Hegde And Y. K. Sabharwal JJ. For the Assessees : A. T. M. Sampath And V. Balaji, Advocate....

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....r the purpose of averaging and reducing the cost of acquisition of those original shares ?" The question is now covered by the decision of this court in Escorts Farms (Ramgarh) Limited v. CIT [1996....