1991 (4) TMI 76

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..... N. K. KAPUR JUDGMENT The judgment of the court was delivered by S. S. SODHI J. -The question of law referred for our opinion reads as under : "Whether, on the facts and in the circumstances o .....

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..... 964 ?" The matter here is squarely covered by the judgments of this court in CIT v. Oswal Woollen Mills Ltd. [1989] 178 ITR 635 and CIT v. Road Master Industries of India (P) Ltd. [1989] 179 ITR 245 .....

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