1988 (11) TMI 43

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..... e(s) : GOKUL CHAND MITHAL., S. S. SODHI JUDGMENT The judgment of the court was delivered by GOKAL CHAND MITAL J. -The Income-tax Appellate Tribunal, Amritsar, has referred the following questi .....

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..... ts and the latest three decisions are Simon Carves India Ltd. v. CIT [1988] 173 ITR 660(Cal), S. L. M. Maneklal Industries v. CIT [1988] 172 ITR 176 (Guj) and Organon (India) Ltd. v. CIT [1988] 172 IT .....

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