1997 (1) TMI 74

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and B. K. Prasad, Advocates) ORDER This appeal by the Revenue is directed against the judgment of the Andhra Pradesh High Court dated July 21, 1982 (see [1983] 141 ITR 674), in Referred Case No. 28 of 1977, whereby the following question of law referred to the High Court was answered against the Revenue and in favour of the assessee : "Whether, on the facts and in the circumstances ....