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2001 (6) TMI 10
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....2001<br>- - -<br>Income Tax<br>-<br>Judge(s) : R. JAYASIMHA BABU., K. GNANAPRAKASAM. JUDGMENT The judgment of the court was delivered by K. GNANAPRAKASAM J. -At the instance of the Revenue, the ....
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....ssee as stock-in-trade was assessable. In fact the said view is strengthened by the decision of this court in the case of CWT v. Varadharaj'a Theatres P. Ltd. [2001] 250 ITR 523, wherein it was held t....