REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER OF INCOME-TAX Appellant

V/S

MALAYALAM PLANTATIONS LTD. Respondents

Referred Judgements :-

PONTYPORIDD AND RHONDDA WATER BOARD V. OSTIME [REFERRED TO]
RATNA SUGAR MILLS CO. LTD. V. CIT [REFERRED TO]
ASSAM BENGAL CEMENT CO LIMITED VS. COMMR OF INCOME TAX WEST BENGAL [REFERRED TO]
BENGAL TEXTILES ASSOCIATION IN LIQUIDATION CALCUTTA VS. COMMISSIONER OF INCOME TAX WEST BENGAL CALCUTTA [REFERRED TO]
TRAVANCORE RUBBER AND TEA CO LTD VS. COMMISSIONER OF AGRICULTURAL INCOME TAX KERALA [REFERRED TO]
KARIMTHARUVI TEA ESTATES LIMITED KOTTAYAM VS. STATE OF KERALA [REFERRED TO]
V S S V MEENAKSHI ACHI VS. COMMISSIONER OF INCOME TAX MADRAS [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. STATE TRADING CORPORATION OF INDIA LIMITED [REFERRED TO]
CIT V. POONA ELECTRIC SUPPY CO. LTD. [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. FORBES EWART AND FIGGIS PRIVATE LIMITED [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. KALPETTA ESTATES LIMITED [REFERRED TO]

JUDGEMENT

(1.) The following questions have been, at the instance of the revenue, referred to us by the Income Tax Appellate Tribunal, Cochin Bench:

(2.) For the reasons stated by this Court in CIT v. Forbes, Ewart & Figgis (P) Ltd., (1982) 138 ITR 1 (Ker.) : 1981 KLT 483 (FB), question No. (2) is answered in the affirmative, that is, in favour of the assessee and against the revenue.

(3.) For the reasons stated by us in ITR No. 111 of 1981, we answer question No. (3) in the negative, that is, in favour of the revenue and against the assessee.

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COMMISSIONER OF INCOME TAX Vs. MALAYALAM PLANTATIONS LIMITED

Referred Judgements :-

JUDGEMENT

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