2001 (11) TMI 26

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....YASIMHA BABU J.-The question referred to us for the assessment years 1985-86, 1986-87 and 1987-88 at the instance of the Revenue is: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that there was no contravention of section 13(1)(d) of the Income-tax Act, 1961, for the assessment years 1985-86, 1986-87 and 1987-88 in vie....