1997 (7) TMI 10

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..... by the entire concern - Held yes - Civil Appeal No 76 of 1985. - - - Dated:- 9-7-1997 - S. C. AGRAWAL AND D. P. WADHWA JJ. For the Appellant : Mrs. Janaki Ramachandrar, Advocate For the Respondent : Dr. V. Gaurishankar, senior Advocate (B. Krishna Prasad and S. Rajappa, Advocate) JUDGMENT S. C. AGRAWAL J.-- This appeal by the assessee is directed against the judgmen .....

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..... 286 ) filed against the said judgment of the High Court reported in South India Viscose Ltd. v. CIT [1982] 135 ITR 206 (Mad), have been allowed by our judgment pronounced today and a similar question has been answered in the affirmative. For the reasons given in the said judgment of this court the question referred must be answered in the affirmative, i.e., in favour of the assessee and against th .....

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