Commissioner Of Income-Tax (Central), ... vs Shah Construction Co. Ltd. on 21 April, 1982
3. Counsel are agreed that the answer to the first question is governed by the decision of this court in the assessee's own case, CIT v. Shah Construction Co. Ltd. [ 1983] 142 ITR 696 and that the answer is in the negative and in favour of the Revenue. The first question is, accordingly, so answered.