1990 (7) TMI 24

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.... J.-It was contended on behalf of Mr. Jetley, learned counsel for the Revenue, that 9 questions raised by the assessee as questions of law are really questions of fact, and that in any event the questions are covered by the Kerala High Court decision in the case of Karimtharuvi Tea. Estates Ltd. v. CIT [1964] 54 ITR 237 and our court's judgment in the case of Western Mechanical Industries Pvt. Ltd....