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Commissioner Of Income-Tax, Delhi V vs Eagle Theatres on 23 April, 1985

3. The Tribunal followed the judgments of the Allahabad high court in CIT v. Atherton West and Co. Ltd. [1971] 82 ITR 352, the Patna High Court in CIT v. Dehri Rohtas Light Railway Co. Ltd. [1964] 51 ITR 300 and the Bombay High Court in New Shamrock Spinning and Manufacturing Co. Ltd. v. CIT [1956] 30 ITR 338, wherein there were similar cases of replacement of worn out fittings.
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