COMMISSIONER OF INCOME TAX Vs. DALMIA CEMENT LIMITED

JUDGEMENT

(1.) THIS case has been referred to us on the application of the Commissioner of Income-tax for the decision of the following question :-

(2.) THE assessee, Dalmia Cement Ltd., is a company owing a number of cement factories one of which is Dandot Cement Factory and in as much as during the relevant year of the Dandot Cement Factory worked only for a period of nearly two months a dispute arose between the assessee and the Income-tax department as to whether in these circumstances the assessee was entitled to claim the full amount allowable under Section 10(2)(vi) which runs as follows :-

(3.) MANOHAR LALL, J. - I agree.