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        Case ID :
        Income Tax

        1988 (2) TMI 11 - HC - Income Tax

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        Court classifies bottles & crates as 'plant' not stock-in-trade. Appellate Tribunal directed to refer question of law. The High Court of Allahabad directed the Appellate Tribunal to refer a question of law regarding the classification of bottles and crates as 'plant' ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Court classifies bottles & crates as 'plant' not stock-in-trade. Appellate Tribunal directed to refer question of law.

                                The High Court of Allahabad directed the Appellate Tribunal to refer a question of law regarding the classification of bottles and crates as 'plant' instead of stock-in-trade. The application was partly allowed.


                                The High Court of Allahabad directed the Appellate Tribunal to refer a question of law regarding the classification of bottles and crates as 'plant' instead of stock-in-trade. The application was partly allowed. (Case citation: 1988 (2) TMI 11 - Allahabad High Court)
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