1989 (12) TMI 23

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....>Income Tax<br>Judge(s)&nbsp; : B. N. KIRPAL., C. L. CHAUDHARY&nbsp; JUDGMENT The judgment of the court was delivered by KIRPAL J. - The assessment year involved in this case is 1976-77. We have he....

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....of the Income-tax Act, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the amount of Rs. 70,00,000 was advanced by the assessee in ....