1997 (12) TMI 15

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..... r>Income Tax
S. C. SEN AND S. S. M. QUADRI JJ. For the Appellant : J. Ramamurthy, Senior Advocate (Rajiv Nanda and B. K. Prasad, Advocates) For the Respondent : P. H. Parekh and Ms. Sunita Sharma .....

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..... the decision in the case of CIT v. Cibatul Ltd. [1978] 115 ITR 879 (Guj). This judgment has been approved by this court in the case of CIT v. Alcock Ashdown and Co. Ltd. [1997] 224 ITR 353 In view of .....

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