TMI Blog1997 (12) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... computing the relief under section 80J - High Court answered the question in favour of the assessee relying on the decision in the case of CIT v Cibatul Ltd. This judgment has been approved by Apex Court in the case of CIT v Alcock Ashdown and Co. Ltd. - hence revenue appeal is dismissed X X X X Extracts X X X X X X X X Extracts X X X X
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