1990 (10) TMI 73

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....- -<br>Income Tax<br>S. RANGANATHAN AND K. RAMASWAMY JJ. For the Appellant : S. C. Manchanda, Senior Advocate (K. P. Bhatnagar and Ms. A. Subhashini, Advocates) For the Respondent : A. T. M. Sampath....

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....f has been repealed with effect from 1985. The amount of tax or duty involved in this appeal is very negligible. The matter also relates to the estate of a person who passed away in 1962. Having regar....