Commissioner of Income Tax, Gujarat v. Elecon Engineering Co. Ltd.
1987-07-21
R.S.PATHAK, RANGANATH MISRA
body1987
DigiLaw.ai
JUDGMENT : Ranganath Misra, J. - In this appeal by certificate the same question as fell for decision in Civil Appeal 1 of 1975 is raised. By judgment delivered today, that appeal has been dismissed and the decision of the High Court has been upheld. 2. This appeal is thus dismissed for the reasons given therein. 3. Parties shall bear their respective costs.