Indian Aluminium Cables Ltd. vs Inspecting Assistant Commissioner on 29 April, 1985
Reliance was placed by him in this connection on the decision of the Calcutta High Court in the case of Anantpur Textiles Ltd. (supra) as also on the following decisions : CIT v. Dehri Rohtas Light Railway Co. Ltd. [1979] 116 ITR 847 (Cal.