2001 (3) TMI 6

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....red Cases Nos 20, 21, 22, 23 and 24 of 1990 - -<br>Income Tax<br>S. P. Bharucha, N. Santosh Hegde And Y. K. Sabharwal For the Commissioner : T. L. V. Iyer, Senior Advocate (Rajiv Nanda , Ajay Sharm....

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....ot is not taxable under the Income-tax Act, 1961?" It is not in dispute that the question must now be answered in the negative and in favour of the Revenue in the light of the judgment of this cour....