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1991 (11) TMI 22

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....)<br>Dated:- 15-11-1991<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : R. K. GULATI., OM PRAKASH&nbsp; JUDGMENT Heard learned counsel for the applicant. In our opinion, question No. 5 as stated by t....

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....o say that the payment made to the said entity on the credit balance as undisputedly appearing in their account to the extent of Rs. 51,920 represented payments made to the partners and as such the su....