TMI Blog2001 (3) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... on is now covered by the decision of this court in Escorts Farms (Ramgarh) Limited v. CIT - Following that decision, the question is answered in the affirmative and in favour of the Revenue. - Tax Reference Cases Nos 5 and 6 of 1995. - - - Dated:- 13-3-2001 - S. P. Bharucha, N. Santosh Hegde And Y. K. Sabharwal JJ. For the Assessees : A. T. M. Sampath And V. Balaji , Advocates Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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