1987 (9) TMI 2

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.... (V. N. Ganpule, Advocate) ORDER The Income-tax Appellate Tribunal held in appeals filed by the respondent-assessee relating to the assessment for the assessment years 1968-69, 1969-70 and 1970-71 that inasmuch as the respondent supplied cool, filtered and chilled air through air-conditioning apparatus to the lessees in the building under consideration, it was an " industrial company " within th....