167 judgments on BharatTax turn on Section 21(4).
The appeals are allowed with no order as to costs
Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE NAVIN SINHA HON'BLE MS. JUSTICE INDIRA BANERJEE
Appeals are disposed of
Bench: 5 Judges
In the result, the question is answeri i partly in favour of the assessee
Bench: 2 Judges
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