Indian Delco (P.) Ltd. vs Deputy Commissioner Of Income-Tax on 30 March, 1996
In support of his arguments the learned counsel referred at length to the compilation filed by him during the course of the hearing before us and also placed reliance on the judgment of the Bombay Bench of the Tribunal in the case of Burlingtons of Bombay v. Third ITO [1992] 40 ITD 384.