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2001 (3) TMI 271 - AT - Income Tax
Extract:
.......pinion that for the reasons furnished in the aforesaid discussion, there is no compelling necessity for us also to reconsider the decision taken by us on the question of replacement of textile machinery in the case of Nagammal Mills Ltd. which squarely applies to the instant case too. 10. In the result, the appeal of the assessee is allowed hereby.