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1985 (4) TMI 115 - AT - Income TaxExtract: .......per book Order dated 29-9-1977 of Delhi Bench S in Hindustan Cococu Wire Ltd. v. ITO IT Appeal No. 5295 (Delhi) of 1975-76 and order dated 4-9-1984 of Delhi Bench B of the Tribunal in ITO v. Hindustan Cococu Wire Ltd. IT Appeal No. 2169 (Delhi) of 1983 . We hold accordingly. 8 to 13. These paras are not reproduced here as they involve minor issues.
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