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1983 (4) TMI 41 - MADRAS HIGH COURT
Extract:
.......sessee in this case is a manufacturing activity so as to attract the definition of industrial company occurring in s. 2(7)(d) of the Finance Act, 1966, cannot legally be sustained. Therefore, both the questions are answered in the negative and against the assessee. The Revenue will have its costs from the assessee. Counsel s fee, Rs. 500 (one set).