1964 (4) TMI 21

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..... dent : S. T. Desai, Senior Advocate (T. A. Ramachandran and J. B. Dadachanji , O. C. Mathur and Ravinder Narain of J. N. Dadachanji Co.) JUDGMENT SIKRI J.---- The point involved in this appeal is the same as in Commissioner of Income-tax v. Swadeshi Cotton and Flour Mills, in which we have just delivered judgment. This appeal was filed in this court after obtaining a certifica .....

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..... the calendar year 1947, and claimed it as a deduction in respect of the assessment year 1950-51. A dispute had arisen between the workmen and the assessee and it was settled by an award made in January, 1949, by the tribunal under the Industrial Disputes Act. Following our decision and the reasoning in Commissioner of Income-tax v. Swadeshi Cotton and Flour Mills, we hold that the High Court wa .....

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