Supreme Court of India
Dhirajben R. Amin And Another vs Commissioner Of Income-Tax And Another on 22 August, 1988
Equivalent citations: [1988]174ITR307(SC), AIRONLINE 1988 SC 215
Bench: S. Ranganathan, Sabysaschi Mukharji
JUDGMENT
1. In view of the decision of this court in Sunil Siddharthbhai v. CIT , 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.