1997 (7) TMI 21

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....br>Dated:- 29-7-1997<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : K. A. THANIKKACHALAM., K. P. SIVASUBRAMANIAM&nbsp; K. A. Thanikkachalam J. At the instance of the department, the Tribunal referre....

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....ncome ?" A similar case came up for consideration before this court in CIT v. Salem Co-operative Sugar Mills Ltd. (1998) 229 ITR 285, wherein this court hold that the amount set apart for "molasses....