Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1991 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (6) TMI 13 - ANDHRA PRADESH HIGH COURTExtract: .......ituation obtaining in the present case. Hence, following our judgment in R. C. No. 108 of 1983 (CIT v. Derco Cooling Coils Ltd. 1992 198 ITR 375), we uphold the decision of the Tribunal and answer the question in the affirmative, i.e., in favour of the Revenue and against the assessee. The reference is accordingly disposed of. No order as to costs.
|