1999 (9) TMI 9

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....BBULAKSHMY J.-The following questions of law are referred to us for our opinion at the instance of the Revenue : "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the assessee is entitled to relief under section 80J even though the assessee has not operated its cold storage plant for its own use ? and 2. Whether, on the fac....

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....or production of articles in any part of India, but it had let out the machinery and derived rent and it has thus become ineligible for deduction. The Tribunal has found that the assessee had only allowed the sister concern to avail of the use of the men and machinery on payment of charges proportionate to the goods processed. It was the assessee which operated the cold storage facility with its m....