Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1992 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (1) TMI 317 - AT - Income TaxExtract: .......r machine. 1, therefore, hold that, on the facts and circumstances of this case, the property in the goods, i.e., the machine did not pass on to the vendee and hence there was no sale in the accounting period relevant to the assessment year under appeal. The matter will now go before the regular Bench for decision according to the majority opinion.
|