1999 (9) TMI 9

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..... estions of law are referred to us for our opinion at the instance of the Revenue : "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the assessee is entitled to relief under section 80J even though the assessee has not operated its cold storage plant for its own use ? and 2. Whether, on the facts and in the circumstances of t .....

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..... part of India, but it had let out the machinery and derived rent and it has thus become ineligible for deduction. The Tribunal has found that the assessee had only allowed the sister concern to avail of the use of the men and machinery on payment of charges proportionate to the goods processed. It was the assessee which operated the cold storage facility with its men and machines even though the .....

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..... regard to the second question, a similar question was considered by this court in respect of the very same assessee for the assessment year 1980-81 and this court by order dated April 29, 1998 in T. C. No. 1020 of 1987 (CIT v. George Maino Exports (P.) Ltd. [2001] 250 ITR 445), has held in favour of the Revenue and against the assessee. Following the aforesaid decision of this court and for the re .....

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