1988 (11) TMI 54

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he instance of the Revenue read thus : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in upholding the decision of the Appellate Assistant Commissioner that it is not incumbent on the assessee to create the entire development rebate reserve in the previous year in which the machinery is installed in view of insufficient profits and in consequent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X