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1990 (9) TMI 69 - SC - Income TaxExtract: .......ITR 635 (P & H) CIT v. Avery Cycle Industries (P.) Ltd. 1989 178 ITR 173 (P & H) and CIT v. Century Spg. and Mfg. Co. Ltd. 1978 111 ITR 6 (Bom). There is a preponderance of judicial opinion in favour of the assessee with which we agree. The appeals fail and, are, accordingly, dismissed. There will be no order as to costs. Appeals dismissed.
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