2001 (6) TMI 10

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..... MHA BABU., K. GNANAPRAKASAM. JUDGMENT The judgment of the court was delivered by K. GNANAPRAKASAM J. -At the instance of the Revenue, the following question has been referred to us: "Whethe .....

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..... said view is strengthened by the decision of this court in the case of CWT v. Varadharaj'a Theatres P. Ltd. [2001] 250 ITR 523, wherein it was held that the business assets even such as cinema buildin .....

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