TMI Blog1991 (2) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... 991 X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel are agreed that, in view of our court's judgment in the case of CIT v. Indokem Pvt. Ltd. [1981] 132 ITR 125, the question should be answered in the affirmative and in favour of the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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