1987 (3) TMI 22

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....13-3-1987<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : K. P. RADHAKRISHNA MENON., T. KOCHU THOMMEN JUDGMENT The judgment of the court was delivered by T. KOCHU THOMMEN J.-The following question....

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.... (CIT v. C. Tharian and Sons [1987] 166 ITR 607 (Ker), we answer the question in the negative, that is, in favour of the Revenue and against the assessee. We direct the parties to bear their respec....