1983 (8) TMI 37

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....JAYVARGIYA J.-This is an application under article 134A of the Constitution of India for the grant of a certificate under article 133 of the Constitution to prefer an appeal to the Supreme Court against the order passed by this Court on January 20, 1983, in Misc. Civil Case No. 108 of 1981 : Kanhyalal & Ramswaroop V. CIT [1984] 149 ITR 157 (MP). The facts giving rise to this application briefly....

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....cts and in the circumstances of the case, the Appellate Tribunal was right in holding that a sum of Rs. 45,945 was not allowable as deduction under section 54 of the Act for the purpose of assessing the net capital gain in the hands of the assessee-HUF ? " When the matter came up for hearing before us, decision of a Division Bench of this Court in Shrigopal Rameshwardas v. Addl. CIT [1979] 119 ....