1988 (12) TMI 33

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....ement / Order / Decisions)<br>Dated:- 19-12-1988<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : T. D. SUGLA., S. P. BHARUCHA&nbsp; JUDGMENT The judgment of the court was delivered by S. P. BHARUC....

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....ent year 1971-72 (Income-tax Reference No. 115 of 1976-CIT v. Gratuity Fund of the Employees of Eastern Bunkerers Ltd. (No.-1) [1990] 185 ITR 478), the question, it is agreed, must be answered in favo....