2001 (2) TMI 16

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndent : B. B. Ahuja, Senior Advocate (S. W. A. Quadri  and  B. V. B. Das, Advocates) ORDER The three questions which the High Court (see [1998] 230 ITR 909) answered against the assessee read thus: "(i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee, being not an industrial undertaking, it is not entit....