1970 (4) TMI 28

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....7-4-1970<br>Civil Appeal No 1763 of 1967. - -<br>Income Tax<br>J. C. SHAH, K. S. HEGDE AND A. N. GROVER JJ. JUDGMENT SHAH J.--- The question submitted by the Tribunal for the opinion of the High Co....

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....Act. In Commissioner of Income-tax v. Madan Gopal Radhey Lal, in dealing with a case in which an identical question fell to be determined, this court took a different view and expressly overruled the ....