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1989 (9) TMI 76 - HC - Income TaxExtract: .......avour of the Revenue, having regard to the judgment in Vazir Sultan Tobacco Co. Ltd. v. CIT 1981 132 ITR 559 (SC). The second question, it is agreed, is covered by the decision in CIT V. Century Spg. and Mfg. Co. Ltd. 1978 111 ITR 6 (Bom). The question is, accordingly, answered in the affirmative and in favour of the assessee. No order as to costs.
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