2004 (10) TMI 602

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....Sankarasubban, J. - The Commissioner of Income-tax, Cochin has filed this appeal against the order of the Income-tax Appellate Tribunal, Cochin Bench in I.T. Apples. No. 658/Coch./95 dated 30-09-1999. 2. The question of law which has been raised by the appellant in this case as follows:- 1. Whether, on the facts and in the circumstances of the case and since the machinery had not been put to u....