TMI Blog1993 (1) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... of 1984. - - X X X X Extracts X X X X X X X X Extracts X X X X ..... which the judgment under appeal in the present case is referred to and approved. For the reasons contained in and following the said pronouncement, CIT v. Sun Engineering Works P. Ltd. [1992] 198 IT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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