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1983 (9) TMI 4 - HC - Income TaxExtract: ....... the Tribunal in Consolidated Coffee Estate Ltd. v. CIT (ITRC No. 64 of 1972-dated 26-5-1974) (See also the decisions of the Supreme Court in. Manji Dana v. CIT 1966 60 ITR 582 and Moti Rain v. CIT 1958 34 ITR 646). In the result, we answer both the questions in the affirmative and against the Revenue. The parties will pay and bear their own costs.
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