1983 (8) TMI 53

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..... Tandon and A. Subhashini, Advocate) For the Respondent : K. K. Roy, Senior Advocate (T. A. Ramachandran and D. N. Gupta, Advocates) JUDGMENT TULZAPURKAR J.- After hearing counsel for the Revenue as well as for the assessee, we are satisfied that the question raised in this appeal is covered by a decision of this court in Standard Vacuum Oil Company's case [1966] 59 ITR 685. Co....