LAWS(MAD)-1986-10-16

COMMISSIONER OF INCOME TAX Vs. CHANDRASEKARAN K

Decided On October 20, 1986
COMMISSIONER OF INCOME-TAX Appellant
V/S
K. CHANDRASEKARAN Respondents

JUDGEMENT

(1.) THE following question has been referred at the instance of the Revenue :

(2.) IN view of the decision in CIT v. R. Dhandayutham [1978] 113 ITR 602 (Mad), the question will have to be answered in the affirmative and in favour of the assessee and it is answered accordingly. No costs.