TMI Blog2005 (3) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... blic limited companies - Therefore, ratio of Alembic Glass Industries Ltd. [2002 (4) TMI 75 - SUPREME COURT OF INDIA], would be fully applicable - a ground was sought to be raised that BHPL bears the entire advertisement cost of the product of the assessee. This was not a ground which was urged on behalf of the Revenue at any stage of the proceedings and we do not permit them to raise it now - Dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a partnership concern, namely, Bulsara extrusions; and (2) that they had one common Director and that one of the Directors of the assessee was the Company Secretary in BHPL. 3.The decision of this Court in Union of India and others v. Atic Industries Ltd. - 1984 (17) E.L.T. 323 (S.C.) has clearly stated that for the purpose of Section 4, a concern would be taken to be the related person if t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustries Ltd., therefore, would be fully applicable. 6.Additionally, before us, a ground was sought to be raised that BHPL bears the entire advertisement cost of the product of the assessee. This was not a ground which was urged on behalf of the Revenue at any stage of the proceedings and we do not permit them to raise it now. This appeal is accordingly dismissed without any order as to costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
