1988 (5) TMI 28

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....earned counsel for the parties are agreed that all the three questions are covered by the decision of this court in Amritsar Transport Co. P. Ltd. v. CIT [1986] 161 ITR 18, wherein, between the parties, these very questions were answered against the assessee relating to the assessment year 1970-71. Learned counsel for the assessee, however, on question No. 3, wanted us to review that decision on t....