1999 (2) TMI 688

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....UDGMENT N.K. Jain, Actg. CJ. - The reference in T.C. No. 700 of 1984 is placed before us to answer the following question : In view of the decisions of the various High Courts, including this Court cited supra, whether this Court was correct in rendering its decision in V. Guruviah Naidu & Sons v. CIT [1995] 216 ITR 1561 while interpreting the provisions of section 35B(1)(b)( iii) of the Incom....