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1991 (6) TMI 14

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....6-1991<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : RATNAM., THANIKKACHALAM&nbsp; JUDGMENT The judgment of the court was delivered by RATNAM J. -In this tax case reference under section 256(1) ....

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....lls ? " Recently, in CIT v. Popular Borewell Service [1992] 194 ITR 12 (Mad), we had occasion to consider an identical question and it is not in dispute that that decision would be applicable to th....

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