Commissioner Of Income-Tax, Andhra ... vs Sirpur Paper Mills Ltd. on 19 January, 1978
6. Shri Dastur, the learned counsel for the assessee contended before us that provisions of Section 41(2) were not attracted at all because this was not a case where the machinery in question had been destroyed. According to him, this was a case where machinery in question had been partially damaged and the said machinery had been used again after repairs on which amount of Rs. 15,657 had been sent. He relied on decision in CIT v. Sirpur Paper Mills Ltd. [1978] 112 ITR 776 (SC.)