2000 (6) TMI 1

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... DIA., R. M. S. KHANDEPARKAR. JUDGMENT Admit. Respondents waive service. Since a short point is involved, the matter is disposed of at the stage of admission. Two questions have been raised in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dia J. is a party) in Income-tax Reference No. 449 of 1995 (CIT v. Chhatrapati Sahakari Sakhar Karkhana Ltd. [2000] 245 ITR 498 (Bom)) has taken the view that the non-refundable deposit (NRD) constitu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X