TMI Blog1977 (1) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... also added to the assessee's total output - assessee is entitled to s. 15C - Revenue's appeal is dismissed - - - - - Dated:- 25-1-1977 - Judge(s) : P. K. GOSWAMY., H. R. KHANNA. and P. S. KAILASAM. JUDGMENT The judgment of the court was delivered by GOSWAMI J.-- This appeal by the Commissioner of Income-tax, West Bengal, Calcutta, on certificate is from the judgment of the Calcutta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh capital outlay at Muri as well as of the additional investments in the form of extensions to the existing factory premises, installation of new plant and machinery, etc., at Belur and Alupuram. The Income-tax Officer refused to allow the relief and the Appellate Assistant Commissioner dismissed the respondent's appeal. On appeal to the Appellate Tribunal it held that during the previous yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances of the case, the Tribunal was justified in holding that section 15C of the Indian Income-tax Act, 1922, was applicable to the new production units added to the existing production units of the assessee at Belur, Alupuram and Muri in respect of buildings, plants and machineries and directing exemption to be granted under the aforesaid section accordingly ? " The High Court distinguished ..... X X X X Extracts X X X X X X X X Extracts X X X X
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