1990 (8) TMI 88

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..... king reference of the following question to this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessee's claim for Rs. 2,86,596 was allowable being incidental to the carrying on of business ?" There is a dispute between the assessee and the BHEL. The said BHEL was to be supplied some material within a stipulated period w .....

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..... between the assessee and the BHEL and the assessee had to make supplies which it did not make within the stipulated period. Therefore, a claim arising therefrom can only be regarded as incidental to the carrying on of the business. It is sought to be contended that the claim cannot arise in this year, but that is not the question sought to be raised. The application is, accordingly, dismissed.< .....

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