1997 (8) TMI 31

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..... erred the following questions of law for the opinion of this court under section 256(2) of the Income-tax Act, 1961 : "(1) Whether, on the facts and in the circumstances of the case, the expressions 'industrial undertaking' and 'industrial unit' according to section 35D includes an undertaking engaged in the transportation of goods by trucks? (2) Whether, on the facts and in the circumstances of .....

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..... claim is based on rule 6AA which has no application because it was introduced only with effect from August 1, 1981, and with no retrospective effect. So, the claim was rejected by the Tribunal. The order passed by the Tribunal is in accordance with the judgment of the Calcutta High Court in CIT v. Bishnauth Tea Co. Ltd. [1992] 197 ITR 150, and that of this court in CIT v. S. Palaniswamy [1996] 21 .....

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