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1988 (11) TMI 43

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....nt / Order / Decisions)<br>Dated:- 15-11-1988<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : GOKUL CHAND MITHAL., S. S. SODHI&nbsp; JUDGMENT The judgment of the court was delivered by GOKAL CHAND....

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....of the Revenue and against the assessee by a large number of decisions of various High Courts and the latest three decisions are Simon Carves India Ltd. v. CIT [1988] 173 ITR 660(Cal), S. L. M. Manekl....