1986 (8) TMI 10

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....ated:- 27-8-1986<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : M. H. KANIA., MS. SUJATHA V. MANOHAR&nbsp; ORDER Mr. Parekh fairly states that the only ground on which the agreement has been disappr....

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....has been expressly so stated in the relevant provision itself. In view of the absence of any such words in section 80RRA of the Act, it cannot be said that what the section contemplates is only an amo....