1988-VIL-14-SC-DT

Equivalent Citation: [1988] 174 ITR 307 (SC)

Supreme Court of India

Civil Appeal No 413 of 1985.

Date: 22.08.1988

DHIRAJBEN R. AMIN AND ANOTHER

Vs

COMMISSIONER OF INCOME-TAX AND ANOTHER

For the Appellant : K. H. Kaji, Senior Advocate (Kailash Vasdev, Advocate)
For the Respondents :  S. C. Manchanda, Senior Advocate (Miss. A. Subhashini, Advocate)

BENCH

SABYASACHI MUKHARJI AND S. RANGANATHA JJ.

JUDGMENT

In view of the decision of this court in Sunil Siddharthbhai v. CIT [1985] 156 ITR 509, the first question referred to the High Court, as mentioned in the order of the High Court under appeal, is answered in favour of the assessee and in the affirmative. The appeal is accordingly allowed. There will be no order as to costs.

 

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