Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1994 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1994 (11) TMI 117 - HC - Income TaxExtract: .......(8)(c) of the Finance Act, 1975. The authorities below, including the Tribunal, were, therefore, justified in holding that the assessee was not an industrial company. Accordingly, we answer the question referred to us in the affirmative and in favour of the Revenue. Under the facts and circumstances of the case, there shall be no order as to costs.
|