166 of 1979 This appeal has to be dismissed as the Tribunal has only followed the decision of this companyrt in CIT v. Maharashtra Sugar Mills Ltd. , and the High Court has upheld the Tribunals decision on the facts of the case.
36 of 1976 see AP .
Civil Appeal No.
92 98 of 1979 By the orders of the High Court which are under appeal in these matters, the High Court has followed its earlier decision in R. C. No.
5768 of 1983 and Civil Appeals Nos.
Civil Appeal No.
