TMI Blog1983 (9) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 2-9-1983 - Judge(s) : BHARUCHA., S. K. DESAI JUDGMENT DESAI J.-In this reference, two questions are referred to us by the Income-tax Appellate Tribunal. They are : " (1) Whether, on the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling Works P. Ltd. v. CIT [1983] 142 ITR 170. The assessee therein had activities similar to those of the activities of the assessee before us and identical points arose for consideration. We have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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