1991 (8) TMI 81

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...., Advocates) ORDER Civil Appeal No. 166 of 1979 : This appeal has to be dismissed as the Tribunal has only followed the decision of this court in CIT v. Maharashtra Sugar Mills Ltd. [1971] 82 ITR 452, and the High Court has upheld the Tribunal's decision on the facts of the case. Nothing further survives. The civil appeal is dismissed accordingly. There will be no order as to costs. Civil ....