Case Details

Citation(s)
1987 SLG 3118 1987 SLD 3118 (1987) 166 ITR 66
Supreme Court of India

R.S. PATHAK AND RANGANATH MISRA, JJ.

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Commissioner of Income Tax

v.

Elecon Engineering Co. Ltd.

Law:

Section:

CASE REVIEW Decision of the Gujarat High Court in CIT v. Elecon Engineering Co. Ltd. [1974] 96 ITR 672 , affirmed. Note: Decision was against revenue. CASES REFERRED TO Scientific Engg. (P.) Ltd. v. CIT [1986] 157 ITR 86 (SC) and CIT v. Flecon Engg. Co. Ltd. [1974] 96 ITR 672 (Guj.). Miss A. Subhashini for the Appellant. Dr. V. Gauri Shankar and S.C. Patel for the…
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