1996 (2) TMI 133

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..... of S. L. P. (C) No 13353 of 1992. - - - Dated:- 20-2-1996 - J. S. VERMA, N. P. SINGH AND B. N. KIRPAL JJ. ORDER Leave granted. 2. In our opinion, the point involved relating to s. 80K o .....

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..... quent decisions of this Court in CIT vs. Patiala Flour Mills Co. (P) Ltd. 1978 CTR (SC) 144 :(1978) 115 ITR 640 (SC) : TC 25R.848 and Rajapalayam Mills Ltd. vs. CIT 1978 CTR (SC) 167 : (1978) 115 ITR .....

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