1997 (12) TMI 15
X X X X Extracts X X X X
X X X X Extracts X X X X
....il Appeal No 3310 of 1993. - -<br>Income Tax<br>S. C. SEN AND S. S. M. QUADRI JJ. For the Appellant : J. Ramamurthy, Senior Advocate (Rajiv Nanda and B. K. Prasad, Advocates) For the Respondent ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he question in favour of the assessee relying on the decision in the case of CIT v. Cibatul Ltd. [1978] 115 ITR 879 (Guj). This judgment has been approved by this court in the case of CIT v. Alcock As....
TaxTMI