LAWS(MAD)-2002-6-65

J H TARAPORE Vs. COMMISSIONER OF INCOME TAX

Decided On June 24, 2002
J.H. TARAPORE Appellant
V/S
COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

(1.) THE question referred at the instance of the assessee is as follows :

(2.) HERE also, we need not set out the facts as they are stated in details in paras. 4 to 7 of our judgment in Tax Case Nos. 587 and 588 of 1984 [reported as CIT vs. J.H. Tarapore (Died) (2002) 176 CTR (Mad) 496-Ed].

(3.) IN that view the question referred is answered against the assessee and in favour of the Revenue. *****