Mahindra Sintered Products Ltd. vs Dy. Cit on 30 March, 2004
Equivalent citations: [2005]95ITD380
Mahindra Sintered Products Ltd. vs The Dcit, Spl.Rg.49 on 30 March, 2004
Equivalent
Mangalya Trading And Investment Ltd. vs Deputy Commissioner Of Income Tax on 23 April, 2004
assessee become
unsaleable, after passage of time, on account of decrease in moisture or
progressive degeneration of its ingredients and thus rendering the
product itself ... negligible figure of less than 1% of the sales turnover. It may be noticed
here that the case of the assessee-company is that