1998 (7) TMI 55

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..... lowing question of law for the opinion of this court under section 256(1) of the Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that 'the repairs will not fall within the mischief of section 37(3A) of the Income-tax Act, 1961'?" The assessee which is a public limited company is engaged in the production of white cemen .....

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..... answered the question in favour of the Revenue and against the assessee and the approach of the Assessing Officer was upheld. Therefore, it is contended that this question also has to be answered in favour of the Revenue. In I. T. R. No. 83 of 1993 a Bench of this court followed the judgment dated September 2, 1996, of the same Bench in CIT v. Navodaya [1997] 225 ITR 399. Another Division Bench .....

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