1990 (4) TMI 52

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....ome Tax<br>Judge(s)&nbsp; : R. K. GULATI., A. P. MISHRA&nbsp; JUDGMENT The judgment of the court was delivered by R. K. GULATI J.-Having heard learned counsel for the parties, we are satisfied that....

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....n off-shoot and Shri Brahma Swarup and Sons in I. T. A. Nos. 1112 and 1113 (Delhi) 1977-78 dated 24-11-1978 holding that members of the group would hold the property failing to their shares as tenants....