1992 (1) TMI 79

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.... -<br>Income Tax<br>Capital Gains, Firm<br>Judge(s) : R. K. ABICHANDANI., R. C. MANKAD JUDGMENT The judgment of the court was delivered by R. C. MANKAD, ACTG. C. J.-The Income-tax Appellate Tribun....

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....y to set out the facts involved in this reference since the question which has been referred to us is directly covered by the decisions of this court in CIT v. Mohanbhai Pamabhai [1973] 91 ITR 393, wh....