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1994 (11) TMI 108

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....ed:- 3-11-1994<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : T. L. VISWANATHA IYER., K. K. USHA&nbsp; JUDGMENT The judgment of the court was delivered by T. L. VISWANATHA IYER J. --The question ....

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....missioner (Appeals) held to the contrary. The Tribunal agreed with the Commissioner (Appeals) and stated that the truck is required to provide quick mobility for the fire-fighting equipment. The truck....

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