1980 (2) TMI 69 - DELHI HIGH COURT

Extract:
....... of the four buses which were kept ready for use throughout the previous year although they were not actually used for more than 30 days. The question referred to us is, therefore, answered in the affirmative and in favour of the assessee. However, in the circumstances of the case, we make no order as to costs. Question answered in the affirmative.