1991 (4) TMI 101
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....udgement / Order / Decisions)<br>Dated:- 2-4-1991<br>- - -<br>Income Tax<br>Judge(s) : N. K. KAPUR., S. S. SODHI JUDGMENT The judgment of the court was delivered by S. S. SODHI J.....
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....ive, in favour of the Revenue and against the assessee in view of the decisions of our court in CIT v. Mela Ram Jagdish Raj and Co. [1981] 132 ITR 897 ; CIT v. Mohinder Lal [1987] 168 ITR 101 [FB] and....
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