1992 (2) TMI 22

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.... Decisions)<br>Dated:- 6-2-1992<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : S. P. BHARUCHA., SHIVARAJ PATIL&nbsp; JUDGMENT The judgment of the court was delivered by S. P. BHARUCHA C. J. -The ....

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....molasses and ethyl alchohol effected in the accounting year under consideration and they should not be taken as income of the assessee in the relevant assessment year?" Counsel are agreed that, in vie....