(1.) The assessee in both these References, Shri Ambica Mills Limited, is a Public Limited Company, which was running five different Divisions.
(2.) I.T.R. No. 315 of 1984: This Reference pertains to the Assessment Year 1976-77.
(3.) I.T. R. No. 377/84. This Reference pertains to Assessment Years 1977-78 and 1978-79.