1984 (8) TMI 5

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....ncome-tax Act, 1961, by the Income-tax Appellate Tribunal, Bangalore Bench, is as follows : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the Naini factory did not constitute a new business but was an expansion of the existing business at Bangalore ?" The assessee-company had established a unit at Naini and for the as....