1987 (8) TMI 14

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..... cturing Company Limited v. CIT [1971] 82 ITR 363 and for the same reasons as we have set out in ITC No. 89 of 1986 (CIT v. Dalmia Cement (Bharat) Ltd. (No. 2) [1988] 173 ITR 89 (Delhi)), which has been disposed of today, no reference of this question is called for. So far as the first question is concerned, we direct the Tribunal to state a case and refer the following question for our decision .....

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..... ), disallowance of Rs. 2,43,365 could not be justified ?" The Tribunal is directed to state a case and refer the above two questions for the decision of this court. This application is disposed of. No order as to costs. We have disposed of by separate orders today also ITC No. 89 of 1986 (CIT v. Dalmia Cement (Bharat) Ltd. (No. 2) [1988] 173 ITR 89 (Delhi)), ITC No. 101 of 1985 as well as ITC .....

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