1994 (3) TMI 75

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the instance of the Revenue, the following question of law has been referred for the opinion of this court, in respect of the assessment year 1986-87 : "Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that cash subsidy received by the assessee is not to be deducted from the cost of machinery and plant and building under section 43(1) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X