1986 (9) TMI 74

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....on under section 256(2) of the Income-tax Act, 1961,wasdismissedbyaDivisionBenchofthiscourtonJanuary 2, 1978. Against that judgment, Civil Appeal No. 764 of 1979 was preferred by the Commissioner of Income-tax before the Supreme Court. The said Civil Appeal has been allowed on March 12, 1986. The judgment of this court dated January 2, 1978, has been set aside and the matter has been remanded to t....