1988 (12) TMI 18

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..... come Tax
New Industrial Undertaking
Judge(s) : S. P. BHARUCHA., T. D. SUGLA JUDGMENT The judgment of the court was delivered by T. D. SUGLA J. -Only one question of law has been referred in .....

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..... erein is covered by this court's decision in CIT v. Simmonds Marshall Ltd. [1986] 161 ITR 817 and that the question must be answered in the affirmative and in favour of the assessee. The question is s .....

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