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1991 (4) TMI 33 - HC - Income Tax
Extract:
.......culty in agreeing with the Tribunal that the assessee is engaged in the business of manufacture of sugar and tea machinery and is, accordingly, qualified for relief under section 80-1. In the above view of the matter, we answer the third and fourth questions also in the affirmative and in favour of the assessee. There would be no order as to costs.