decision of the Supreme Court in the case of Goli Eswariah v. CGT [1970] 76 ITR 675 wherein the Supreme Court has held that
decision of the Apex Court rendered in the case of Goli Eswariah v. CGT [1970] 76 ITR 675 (SC), wherein it was held that
which he does not agree to or even repudiates. Further in Goli Eswariah vs. CGT , it was specifically held thus :
"Before
Supreme Court had occasion to consider this provision in Goli Eswariah v. Commissioner of Gift
decision of the Apex Court rendered in the case of Goli Eswariah v. CGT [1970] 76 ITR 675 (SC), wherein it was held that
wholly inapplicable in a case of blending.
10. In Goli Eswariah v. CGT [1970] 76 ITR 675, the Supreme Court held that