1997 (12) TMI 15

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..... ur of the assessee relying on the decision in the case of CIT v Cibatul Ltd. This judgment has been approved by Apex Court in the case of CIT v Alcock Ashdown and Co. Ltd. - hence revenue appeal is dismissed - Civil Appeal No 3310 of 1993. - - - Dated:- 16-12-1997 - S. C. SEN AND S. S. M. QUADRI JJ. For the Appellant : J. Ramamurthy, Senior Advocate (Rajiv Nanda and B. K. Prasad, Advocates .....

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