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2009 (2) TMI 163
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....rence has been made under section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue for the opinion of this court, arising out of the order of the Tribunal in I. T. A. No. 771/JP/86, dated October 27, 1987, for the assessment year 1983-84 on the following question of law : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the as....
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....oner has submitted that the judgment of the Delhi High Court is not applicable to the facts of the case as the air-conditioner considered by the Delhi High Court was fitted in the bus. The compressor here in this case is used for drilling and mining. The judgment of the Delhi High Court is not directly applicable to the facts of this case. 5. Learned counsel for the respondent, to make his poin....