https://www.taxtmi.com/caselaws?id=63549 The Tribunal upheld the classification of Campa Bottles as 'plant' and the method of accounting distinguishing between 'plant' and consumable stores. It also affirmed the calculation method for disallowance under Section 40(c). Regarding the limitation period for filing the reference application, the Tribunal determined that the service of the order on the Commissioner of Income-tax, Patiala, was valid, starting the limitation period from that date. Consequently, the reference application was considered timely, and the respondent's argument was dismissed. en-us Wed, 08 Jun 1988 00:00:00 +0530 Mon, 31 Jan 2011 16:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63549 The Tribunal upheld the classification of Campa Bottles as 'plant' and the method of accounting distinguishing between 'plant' and consumable stores. It also affirmed the calculation method for disallowance under Section 40(c). Regarding the limitation period for filing the reference application, the Tribunal determined that the service of the order on the Commissioner of Income-tax, Patiala, was valid, starting the limitation period from that date. Consequently, the reference application was considered timely, and the respondent's argument was dismissed. Case-Laws Income Tax Wed, 08 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63549