Commissioner Of Income-Tax vs K.P.V. Shaik Mohamed Rowther & Company on 7 July, 1980
In the present case also, the Revenue has not brought to the notice of this court any change in the circumstances to deviate from the conclusion arrived at by the Tribunal, in the light of the decision of this court referred to above. Therefore, we are of the opinion that the order of the Appellate Tribunal has to be sustained.