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Consolidated Coffee Ltd. vs Income-Tax Officer on 30 May, 1983

In contrast with the abovementioned facts which prevailed in the case of Consolidated Coffee Ltd. (supra), the facts in the present case are that an absolutely necessary finding had been given by the Income-tax Appellate Tribunal in paragraph 5 of its order dated 27-10-1982. The Karnataka High Court decision relied upon by the learned authorised counsel of the assessee, therefore, does not go against the findings that we have given.
Karnataka High Court Cites 23 - Cited by 6 - Full Document
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