TMI Blog1994 (7) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... UDAR., TIRATH SINGH THAKUR JUDGMENT The judgment of the court was delivered by S. B. MAJMUDAR C. J.--The following common question is referred for our opinion by the Income-tax Appellate Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Having heard learned counsel for the parties, we find that answer to this question is squarely covered by the Division Bench judgment in CIT v. Mangalore Ganesh Beedi Works [1992] 193 ITR 77 (Kar), da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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