1989 (9) TMI 52

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..... e incurred by the assessee by way of freight and duty in transporting machinery received by it as gift constituted a part of the actual cost of the asset. Dr. Balasubramanian, learned counsel for the Revenue, opened his arguments by reading the questions and the statement of the case. The statement of the case refers to what the Tribunal held by its order dated December 21, 1972. That order find .....

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..... itted facts are. Not only has the Revenue not made any attempt over the years that have elapsed to bring this order on record but, even at this stage, they do not have copies of it. Dr. Balasubramanian says that in this order the Tribunal has not considered any new facts but has only substituted some paragraphs, meaning thereby that the facts already referred to in the earlier order are suffic .....

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