1990 (1) TMI 45

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....er / Decisions)<br>Dated:- 19-1-1990<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : M. M. LAL., A. N. VERMA&nbsp; JUDGMENT Having heard learned counsel for the assessee and learned counsel for the R....

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...., on the facts of the case and in law and specially in the light of the CBDT Circular referred to in CIT v. V. H. Sheth [1984] 148 ITR 169, the Tribunal was right in ruling that the association of tra....