1983 (9) TMI 28

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-<br>Income Tax<br>Judge(s)&nbsp; : BHARUCHA., S. K. DESAI&nbsp; JUDGMENT DESAI J.-In this reference, two questions are referred to us by the Income-tax Appellate Tribunal. They are : " (1) Whether....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Metal Rolling Works P. Ltd. v. CIT [1983] 142 ITR 170. The assessee therein had activities similar to those of the activities of the assessee before us and identical points arose for consideration. We....