The judgment in Ampro Food Products supra was followed by the A.P. High Court in Commissioner of Income Tax V. J J Dechana Laboratories P Ltd. 1996 222 ITR 11.
It is on a certificate of fitness to appeal granted by the High Court.
Civil Appeal Nos.
4545 4547 of 1996 These are appeals from the judgment and order of the Division Bench of the karnataka High Court in Income Tax References.
J. LITTTTTTJ The appeal relates to the Assessment year 1980 81.
