1988 (11) TMI 68

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....cisions)<br>Dated:- 18-11-1988<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. BHARUCHA J. -The only qu....

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....ised for the purpose has to be excluded and not the full amount of such credit ? " Counsel are agreed that the question must be answered in the affirmative and in favour of the assessee having rega....